1997 (7) TMI 324

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..... Respondent. [Order per : K.S. Venkataramani, Member (T)]. - The appellants herein are manufactured of P & P medicines falling under Chapter 30 of the Central Excise Tariff Act, 1985. They cleared the goods in standard commercial packages, they also cleared physician's samples of the same goods which are distributed by them without any charge. The issue in the appeal is the determination of the .....

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..... the Valuation Rules read with the principles contained under Rules 6(b)(i). This Rule lays down that the value of the goods to be determined on the basis of price of comparable goods. The Tribunal in the above said decision has held that the larger commercial packs of the P & P medicines sold in the market are comparable goods to the Physician's samples of the same medicines and as such, the pro r .....

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