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TMI Blog2016 (8) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... is of MRP and partly assessed under Section 4 on the basis of transaction value under Circular No.625/16/2002-CX dt. 28/02/2002 - Held that:- the issue is squarely covered vide the Final Order passed by Tribunal in appellants' own case for different/subsequent period. The appellant also submitted that the issue is covered by the judgment laid in CC Vs. Sidmak Laboratories (India) Ltd. [2008 (9) TM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 45. The appellants sell medicaments in bulk to different firms and companies based on purchase order. The pharmaceutical companies in turn distribute medicaments as free samples to physicians and doctors. 1.2. The appellant affix MRP on those products which are sold to pharmaceutical companies meant for retail sale and duty is paid as under Section 4A. On the products which are meant for free d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which are of two or one tablet were contained in a packing of smaller size than the size of the commercial packs which are meant for retail sale which contain ten tablets. Further, even the label is different since on the physician samples it is printed that they are not meant for sale and are only physician samples. 1.4. The Department entertained the view that the valuation adopted by appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period.(Final Order No.21675-21697/2015 dt. 27/07/2015). The learned counsel submitted that the issue is covered by the judgment laid in CC Vs. Sidmak Laboratories (India) Ltd. [2009(242) ELT 255 (Tri. Ahmd.)] which was also upheld by the Hon'ble Supreme Court [2011 (270) ELT A90 (SC)]. 3. Applying the dictum laid in the above judgments, we hold that the demand is unsustainable. The impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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