9911796707
TMI Blog2014 (1) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... t therefore will have to be accepted - Decided against Revenue. Whether the physician’s samples cleared by the respondent are entitled for duty exemption under Notification No. 48/77 - Held that:- The colour, contour, type size of packing of the physician samples are same as those of regular trade packing - All the conditions for benefit of Notification No. 48/77-C.E. are not fulfilled and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rgical Scrub stands decided in the favour of the assessee by the Tribunal s decision dated 18-6-2003 [2003 (156) E.L.T. 736 (Tri.-Mum.)] in their own case. Though the learned DR has mentioned that the Department filed an appeal before the Hon ble Supreme Court against the decision of the Tribunal, there is no order of the Hon ble Supreme Court staying the same. In view of this, the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ributed free to hospitals and Medical Practitioners, the Department s objection is that they are not in packing distinctly different from the regular trade packing. In fact, the show-cause notice alleges that the colour, contour, type size of packing of the physician samples are same as those of regular trade packing and on this ground, the benefit of exemption is sought to be denied. The Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 48/77-C.E. are not fulfilled and the same has been wrongly allowed by the Commissioner (Appeals). In view of this, the impugned order on the issue of eligibility for the exemption under Notification 48/77-C.E. is not sustainable and the same is set aside and on this point, the order-in-original passed by the original Adjudicating Authority is restored. 5. Revenue s appeal is accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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