2001 (12) TMI 716

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..... [Order per : Jyoti Balasundaram, Member (J)]. The respondents are engaged in the manufacture of excisable goods falling under CET sub-heading 3003.10 and availing total exemption from payment of duty under Notification 48/77, dated 1-4-1977 in respect of Physician Samples for their loan-licensee M/s. Elder Healthcare Limited. The department was of the view that the form of packing of .....

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..... ks namely that : (i) Box for sample packs does not contain printed MRP while the trade packs contain the same; (ii) Sample packs were clearly marked in red ink Physician Samples not to be sold . (iii) Sample packs were packed in one box and 400 vials each directly while trade packing was in the form of a box of 25 vials and a total bigger pack of 400 vials by packing 16 such pac .....

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