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TMI Blog2011 (4) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... tical products and the allegation against them is that they have not arrived at correct assessable value in respect of physician samples cleared by them. As the assessee is clearing the physician samples on payment of Excise duty on assessable value based on cost of raw materials as per provisions of Rule 8 of the Central Excise Rules, 2000, which is lower than the assessable value at which the clearance of the same goods is effected in the normal course of trade. The preliminary inquiry of the invoice revealed that the assessee is clearing their goods on payment of Central Excise duty on assessable value arrived at thereon as per the provisions of Section 4 of the Central Excise Act, 1944 (The Act) upto 06/01/2005 and thereafter under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the assessee submits that the issue in this case is of determination of assessable value of physical samples cleared from their factory (a) on the basis under a P&P contract arrangements and (b) on job-work basis to arrive at the assessable value in the case of contract sale basis. The Ld. Advocate for the assessee further submits that this Tribunal has dealt the issue in detail in the case of Themis Laboratories Pvt Ltd., vide order No.A/187 to 189/2011/EB/C-II in detail and thereafter this Tribunal has decided the issue in favour of the assessee, hence, the impugned order confirming the duty is to be set aside. 4. Heard and considered. 5. On the other hand, the Ld. DR reiterated the grounds of appeal. 6. After ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar to the facts of these cases where the appellants were the manufacturer of pharmaceutical goods on its own as well as on loan licencee basis. The buyers generally desire to give some of the products on free samples to the doctors and hospitals. Accordingly, they instruct the appellant to put the label as free sample on the products. In case of loan licencee, the appellant discharged the duty based on Rule 8 read with Rule 11 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules. In case of manufacture of their own goods, which are ultimately given as free sample by the buyer, the duty has to be discharged on the transaction value. In that case, this Tribunal has observed as under:- The point to be appreciated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ciple to principle basis on a transaction value, which was admissible at the time of clearance of the physician samples, than the transaction value is to be determined as per Section 4 (1) (a) of the Act. Accordingly, the impugned orders are set aside and it is held that the appellants have correctly valued the physician samples cleared by them on transaction value/as per CAS-4. Therefore, all the appeals are allowed with consequential relief (if any). 8. We find that as the issue has been dealt in detail and wherein this Tribunal has held that the ingredients of Section 4 (1) (a) are complied with by the appellants to arrive at assessable value is the transaction value. Further, this Tribunal has also held that the assessee has cor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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