2018 (11) TMI 1380

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....an samples manufactured by the appellant on job work basis for other parties. The said physician samples were in dispute by other parties free of cost, i.e., to Doctors, etc. Revenue has demanded Excise duty on MRP basis. We find that the issue is squarely covered by the decision of Tribunal in the case of SOFTSULE Pvt. Ltd 2018 (06) TMI 985 (Tri- Bom). In para 4&5 of the said decision following has been observed: "4. We have gone through the rival submission, in the case of Sun Pharmaceuticals Industries Ltd. (supra) wherein Hon'ble Apex Court has observed as follows: "10. As mentioned above, the assessee had put up the defence that since physician samples were not meant for sale by distributors but were to be given free of cos....

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....y the appellant to others who may be distributing the same free of cost are to be assessed under Section 4(1)(a) of the Central Excise Act, 1944. Thus, the demand of duty of value arrived at on the basis of MRP is not sustainable. 5. In the case of Omni Protech Drugs Pvt. Ltd. Vs. Commissioner of Central Excise, Pune-I-2011 (274) ELT 377 (Tri.- Mumbai) observed as follows: - "6. The issue in this matter before us is that whether the physician samples cleared by the appellants to the brand owner on payment of duty on the transaction value arrived at as per the formula laid down by the Hon'ble Apex Court in the case of Ujagar Prints (supra) i.e. cost of raw materials + conversion charges or the physician samples manufactured on jo....