9911796707
TMI Blog2008 (11) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... of this, we find no force in the SDR’s plea that once Modvat credit has been taken of the duty on the special packing its cost needs to be included separately as such cost is already included in the cost of regular pack which has been taken for arriving at pro rata price - appeal allowed - decided in favor of appellant. - E/1894/2003 - A/864/2008-WZB/C-II/EB - Dated:- 19-11-2008 - S/Shri P.G. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the same period. This value did not include the cost of catch cover. The lower authorities have held that the cost of catch cover was liable to be included in the assessable value of the samples cleared to physicians as the artwork on the cover added to the value of the packed goods. Hence the demand of duty. 2. After hearing both sides and considering their submissions, we note that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sample vis- -vis identical goods sold to wholesale traders was with reference to the time of clearance. It is claimed that the appellant has determined the assessable value on this basis. It is further submitted that the issue is squarely covered in favour of the appellant by the decision of the Tribunal in Softsule Pvt. Ltd. v. CCE, Mumbai - 2006 (195) E.L.T. 46 (Tri.-Mumbai), wherein the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which would go to support the appellant s case inasmuch as those proceedings were applicable only to retail sale of medicaments. However, the issue is squarely covered by the CESTAT decision in the case of Softsule P. Ltd. cited supra wherein it has been clearly held that physician s samples are meant for advertising the product and entire cost of advertising is included in the cost of regular pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
