2019 (5) TMI 575

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....dv. For the respondent: Shri L. Patra, Asst. Commr.(AR) ORDER Per: Ramesh Nair The issue involved is valuation of Physician samples manufactured and sold on Principle to Principle basis to the brand name owner. 2. Shri Ishan Bhatt, Ld. Counsel appearing on behalf of the appellant submits that since the physician samples are sold on Principle to Principle basis, they are paying Excis....

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.... submission made by both the sides and perused the records, we find that the appellant is clearing the physician samples on sale basis to their brand name owner and the transaction is of sale on Principle to Principle basis. Since, the physician sample is not ultimately sold, does not carry any MRP, in such a case, the valuation of the Physician sample, which is other than trade pack, if sold, sho....