9911796707
TMI Blog2006 (1) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : S.S. Sekhon, Member (T)]. The issue in these appeals is valuation of physician samples of medicament cleared by the applicant and assessee under the Central Excise Act, 1944. 2. The demands herein can be described to two distinct periods viz a period prior to 1-7-2000 and period subsequent to 1-7-2000 to October, 2002. The applicants during the subseq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... catch cover and other packing materials specifically procured on payment of duty and credit of such duty having been obtained and thereafter such packing materials being used for and in the physician samples. The revenue is of the view that the cost of such packing materials specifically procured for the samples has to be added for arriving at the valuation of the samples. On the other hand, the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd capsules which is being placed in the catch cover packing has to be excluded as such costs have gone into the costing of the commercial product being cleared would have to be deducted. This issue of valuation will have to be gone into in detail. At this prima facie we would consider that the issue being chargeable on question of law and facts, full waiver of pre deposit of duty even for the per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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