2005 (5) TMI 380

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..... arelkar, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The appellants are absent. Accordingly, we have heard learned DR and gone through the impugned orders. 2. Notification No. 48/77, dated 1-4-1977 exempts physician s samples of medicines. The appellants filed a classification list claiming the benefit under the said notification as regards the physician s sampl .....

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..... . There is no requirement in the said condition of that words should be printed on the label. No manner of marking the said word has been laid down in the said notification. Further the observation of the lower authorities that the appellants has not shown that the goods in question were actually delivered as physician s sample are not in accordance with the said notification inasmuch as there is .....

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