9911796707
TMI Blog1998 (12) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... er, 1986. The exemption Notification contains 3 conditions (1) clearances of such samples in any month are limited to a quantity not exceeding 4% by value of total duty paid clearances during the preceding month of all types of PP Medicines; (2) such samples are intended for supply to Hospitals, Nursing Homes or Medical practitioners and (3) such samples are packed in a form distinctly different from regular trade packing and each smallest packing is clearly and conspicuously marked Physician Sample, not to be sold . The Assistant Collector denied the benefit of the Notification on the ground that condition (3) of Exemption Notification was not fulfilled because the packing of the physician sample was the same as the regular trade packing. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g for a regular trade and packing for physician sample. The judgment cited supra is on all fours with the present case and following the ratio thereof, we uphold the order of the Collector (Appeals) and reject the appeal. We, however, allow the prayer of the appellants as far as the request for allowing money credit of the amount of duty adjudged (and paid through debit in PLA by the appellants) is concerned, we allow this request subject to verification of all other particulars regarding eligibility to the benefit of Modvat credit, noting that the appellants had filed the relevant declarations under the Modvat Scheme and that their claim that the item is covered under this Scheme, has not been rebutted or refuted by the Department. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account of procedural lapse. 7. In our opinion while above submissions are correct to the extent that the department has not brought out any charge of diversion, misuse or sale of the goods cleared as clinical samples and therefore in the normal course it can only be inferred that they had been supplied as free samples to the hospitals and doctors etc. for the intended use as samples. It is also correct that a classification list had been duly submitted and approved by the proper officer after necessary verification in this regard. However, it could help them only if they could plead time bar but the show cause notice having been issued on 25-11-1988 in respect of May, 1988 to September, 1988 covered the normal period of limitation and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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