2018 (11) TMI 810

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....sioner/AR for the Respondent. ORDER Per: P.V. Subba Rao. 1. This appeal has been filed against the Order-in-Appeal No. 40/2010 (H-IV) CE dated 29.03.2010. 2. The facts of the case in brief are that the appellant is a manufacturer of pharmaceutical products and clears the same on payment of duty. They also manufacture some products as physician samples which are not sold but given free ....

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....ho dismissed the appeal and upheld the Order-in-Original. Hence, this appeal. 3. None appeared for the appellant despite notice. We heard the departmental representative and perused the records. The facts of the case are not in dispute that the appellant manufactured physician samples and cleared them on payment of duty on cost construction basis taking 115% of the cost of production of the goo....

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.... be paid in terms of Rule 4 of Central Excise Valuation Rules i.e., at the price which the similar goods were sold in the market. In their appeal the appellant brings to our notice that when the Board had different views at different points of time on the matter. In CBEC Circular No. 643/34/2002- C.Ex dated 01.07.2002 at S.No.13 it has been clarified by the Board that valuation of free samples sho....

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....ticals Ltd [2008 (232) ELT 245 (Tri-LB)], it has been held by the majority members that physician samples are no different from other goods sold except for difference in quantity or packing and hence, Rule 8 of Central Excise Valuation Rules does not apply and Rule 4 applies read with Sec.4 and Sec. 4A of the Central Excise Act. 4. In view of the position now settled that the physician samples ....