2003 (3) TMI 740 - SCH - Indian Laws

Summary

The Supreme Court of India ruled that free medical samples supplied to doctors are liable to excise duty. The valuation of physician samples should be based on a pro-rata basis according to the Central Excise Act and Valuation Rules. The matter was remitted back to the Tribunal for a decision on this valuation aspect. The appeals were disposed of with no order as to costs.