2005 (6) TMI 79

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.... For the Respondent : K. Krishnan Kutty, Consultant Order T.K. Jayaraman, Member (T) 1. This appeal has been filed by Revenue against the OIA dated 4-1-2002 passed by the Commissioner of Central Excise & Customs (Appeals), Cochin. 2. The issue involved in this appeal is regarding the valuation of Physician's Samples for free distribution among Doctors through Medical Representativ....

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....s a last resort only when the sale value of comparable goods is not available and the value of the products cannot be ascertained in any other manner as provided in the Rules. (ii) In the following decisions, Hon'ble CEGAT has held that the value of physician's samples are to be arrived at based on comparable price of the same goods as provided in Rule 6(b)(i) of the C.E. Valuatio....

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....lesale trade are similar only in quality. In all other respects including packing, printing, labelling, etc., the goods are not comparable. (ii) In respect of physician's free samples, there is no wholesale packer. (iii) Rule 6(b)(i) can be applied only when excisable goods are consumed by the assessee or on his behalf in the production/manufacture of other articles. ....

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....ai, in the case of Sun Pharmaceutical Industries v. CCE, Surat-II - 2005 (183) E.L.T. 42 (Tri. - Mumbai), has held that the value of physician's free samples in smaller pack cannot be compared with bigger packs and value of free samples in smaller pack cannot be increased pro rata to price of commercial pack. 6. We have gone through the records of the case carefully. The point at issue is t....