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TMI Blog2017 (2) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... are sold to the principal. In such case, irrespective it is physician samples, the valuation shall be governed by Section 4 of the Central Excise Act. The valuation shall be determined on the basis of cost of raw material + job charges including the profit of the job worker. Appeal allowed - decided in favor of appellant. - E/1089, 1384 & 1385/07 - A/85420-85422/17/EB - Dated:- 16-1-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Rajesh Ostwal, Advocate for Appellant Shri Sanjay Hasija, Supdt. (AR) for Respondent ORDER Per Ramesh Nair The issue involved in the present appeals is valuation of physician samples manufactured and supplied either on loan license basis or on job-w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this case also, there is deemed sale value and duty is paid on such value. In the facts of the present case, the value as contended by the department shall not apply under Rule 4 of the Central Excise Valuation Rules, 2000. He placed reliance on the following judgments: - (a) Themis Laboratories Pvt. Ltd. 2012 (286) ELT 244 (Tri-Mum) (b) Mayer Health Care Pvt. Ltd. 2009 (247) ELT 488 (Tri-Bang) (c) Omni Protech Drugs Pvt. Ltd. 2011 (274) ELT 377 (Tri-Mum) (d) Sun Pharmaceuticals Inds. Ltd. 2015 (326) ELT 3 (SC) (e) Cosme Remedies Ltd. 2016-TIOL-821-CESTAT-MUM (f) ZYG Pharma Pvt. Ltd. 2016-VIL-734-CESTAT-DEL-CE 4. On the other hand, Shri Sanjay Hasija, learned Supdt. (AR) appearing on behalf of the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is physician samples, the valuation shall be governed by Section 4 of the Central Excise Act. In case of job-work, the value should be in terms of principles laid down by the Hon'ble Supreme Court in the case of Ujagar Prints 1989 (39) ELT 493 (SC). Accordingly, the valuation shall be determined on the basis of cost of raw material + job charges including the profit of the job worker. It is not the case of the Revenue that the value determined by the appellant is less than the value to be arrived at on the principles of Ujagar Print s case. 5.2 As regards the physician samples manufactured and sold by Okasa Pvt. Ltd. to their principal, the transaction is on principal to principal basis. Therefore, whatever goods were sold by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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