9911796707
TMI Blog1997 (12) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed exemption of duty under Notification No. 48/77 for the period September, 1989 to January, 1990 without submission and approval of classification list and without fulfilling the condition as laid down in the said notification under Clause (iii) of the first proviso with intent to evade the payment of duty, inasmuch as the P.P. Medicines purported to have been cleared by the party as Physicians Samples were not packed in a form distinctly different from the regular trade packing. The party maintained uniformity in both types of packing and have only reduced slightly the medicinal contents as admitted through their letter dated 22-12-1989 and 30-1-1990 to the Superintendent of Central Excise, Naini, (Rural) and thereby neither fulfilli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where the packing of the physician samples have been questioned. The Clause (ii) of the 1st Provision of the Notification 48/77 only stipulates that the duty free samples should be intended for free supply to the hospitals, nursing homes, and medical practitioners. There is no directions anywhere for keeping any record for such free distribution or to maintain any specific staff for the free distribution. It is obligatory on the manufacturer who clears physician samples to distribute it free of any charge in accordance with the directions of the said notification. The respondents have already submitted a copy of the contract entered with M/s. Dey s Medical Stores a sale promoter of the firm for the purpose. They perform the free distributio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... colour of the bottle and the contents are found similar to that of the sample pack. Thus no such difference is possible to be made between the two. Secondly if such change is made then there would not be any specific proof left to recognise the spurious drugs from the original one. It is sufficient that the contents of the sample pack should be quite different and distinguishable from the regular trade packing. This will enable the customers to recognise the contents in the pack as different than the regular trade packs and as such it would not be possible to sell them in the market. The trade packs bear the price, but no such thing is printed on sample packs indicating that they are not meant for sale. Further to have a clear distinguishin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate to qualify clinical samples for exemption under Notification 48/77; And the Tribunal had gone on to observe that this distinction should be in addition to the clear and conspicuous markings PHYSICIAN SAMPLES, NOT TO BE SOLD , the intentian is that the packing of the samples should be such that on looking at the sample pack it can be easily distinguished from the trade packings ............ minor differences in the printing like price or quantity is no doubt some difference but it does not amount to distinctly different from within the meaning of the notification. 6. We are in full agreement with the above observations and consider that insofar as the present case is concerned neither difference in the quantity packed does not amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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