2014 (1) TMI 50

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..... is Revenue's appeal against the order-in-appeal passed by Commissioner of Central Excise (Appeals), Nagpur. 2. Though notice of hearing has been sent to the respondent, when this matter was called none representing them appeared. However, there is a written submission from the respondent. 3. Heard Shri Ashwani Kumar Prabhakar, ld. DR. There are two issues involved in this case. The ld. .....

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..... m duty subject to three conditions - (a) sample are intended for free supply to hospitals, nursing homes or medical practitioners, (b) the samples are packed in the form distinctly different from regular trade packing and (c) each smallest packing is clearly and conspicuously marked "physicians sample not to be sold". While in this case there is no dispute that the goods cleared as physician's sam .....

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..... "physician's samples, not to be sold" is not enough to distinguish the same from the trade packing and that the physician samples should be in a different packing distinguishable from the regular trade packing. Even in the written submissions of the respondent, it has not been explained as to how the physician's samples are packed distinctly and differently from the regular trade packing. On this .....

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