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TMI Blog2015 (10) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... shi, Advocate And Shri N.S. Patel, Advocate For the Respondent : Shri J. Nair, Authorised Representative ORDER Per: P.K. Das Heard both the sides and perused of the records. 2. The appellants were engaged in the manufacture of Medicaments in trade packs (for sale) and in physician samples packs (for free distribution). There was a dispute on the valuation of the clearance of physician samples ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was confirmed on the basis of subsequent Circular No. 813/10/2005-CX Dated 25.04.2005 superseded the earlier Circular No. 643/34/2002-CX Dated 01.07.2002. The main contention of the appellant is that prior to Board Circular Dated 25.04.2005, the duty should be determined on the basis of earlier Board Circular. The Learned Authorised Representative for the Revenue submits that the demand of duty i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal in the case of Commissioner of Central Excise, Daman vs Indchemie Health Specialities Pvt. Ltd 2009 (239) E.L.T. 33 (Tri.-Ahmd.). In that case, the demand of duty was for the period February 2003 to January 2004 and the Tribunal held that the Board Circular Dated 01.07.2002 is applicable. We find that the duty is payable under Rule 4 of the Valuation Rules as held by the High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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