Central Excise - P or P Medicines - Exemption on clinical samples - Central Excise - 6/80/85-CX.1

Central Excise - P or P Medicines - Exemption on clinical samples F. No. 6/80/85-CX.1 Dated 25-1-1988 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - P or P Medicines - Exemption on clinical samples. Attention is invited to Collector of Central Excise, Calcutta-I's letter C. No. V (30)9-CE/Cal. 1/85/11422 D, dated the 21st August, 1985 on the above subject a copy of which is appended below. The matter has been examined by the Board and the decision taken on the two aspects raised by him are given below :- (i) Under Notification No. 48/77, dated 1-4-1977 exemption to clinical samples in a month is limited to 4% by 'value' of the total duty paid clearances during the preceding month. This value is to be taken as the section 4 value as already intimated Board's Circular No. 7/85, dated 29-7-1985 (F. No. 6/10/84-CX.1). (ii) For determining the limit of 4% as above, the value of clearances made on payment of duty in the preceding month is only to be considered. As such medicines cleared in the preceding month within the full exemption limit under Notification No. 83/83, 85/85 or 175/86 dated 1-3-1986 should not be taken into account.