P or P Medicines - Packing of clinical samples - Regarding - Central Excise - 1/87

P or P Medicines - Packing of clinical samples - Regarding Circular No. 1/87 Dated 15-1-1987 [From F. No. 6/30/86-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : P or P Medicines - Packing of clinical samples - Regarding. A reference is invited to instructions contained in the Ministry's letter F. No. S/4/77-TRU, dated the 16th April, 1977 forwarded in connection with Notification No. 48/77-C.E., dated 1-4-1977. 2. In para 2(v) of the above instructions it was mentioned that as regards the marking, "The samples should be packed in a form distinctly different from regular trade packing and each smallest packing should be clearly and conspicuously marked "Physician's sample, Not to be sold". It has been observed while ascertaining the assessment practice in relation to notification No. 48/77-C.E. that while the superscription "Physician's sample, Not to be sold" is being marked on such clinical samples, the condition that the clinical samples should be packed in a form distinctly different from regular trade packing, is not being observed in a number of cases and the trade samples are themselves being cleared as clinical samples with the aforesaid superscription. 3. The instruction dated 16-4-1977 cited above are reiterated for strict compliance and the condition for packing the clinical samples in distinctly different form of packing should be insisted upon.