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TMI Blog2017 (3) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... /17/EB - Dated:- 5-1-2017 - Shri Ramesh Nair, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri Cyrus Bharucha, Advocate, Shri Zeeshan Faroogui, Advocate, for Appellants Shri H M Dixit, Assistant Commissioner (AR), for Respondent Per: C J Mathew: Appellant, M/s Merck Ltd, seeks quashing of demand of duty of ₹ 6957, interest thereof and penalty under rule 25 and 27 of Central Excise Rules, 2002 and demand of ₹ 3,97,611/- along with penalty, in another appeal which, having been remanded by the Tribunal, were both disposed off by common order-in-appeal no. AT/481-482/Bel/2005 dated 22 nd September 2005 of Commissioner of Central Excise (Appeals), Mumbai Zone-II. 2. Dispute relates to va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered the decision in Cheryl Laboratories (P) Ltd v. Commissioner of Central Excise, Hyderabad [1997 (93) ELT129], the impugned order has merely recorded a finding of non-applicability as the packing used in traded goods and samples were identical in the cited case. 5. It is the contention of Learned Authorized Representative that the samples are provided in catch cover/catch boxes which is not used in the normal supply of goods and that valuation in accordance with rule 7 would require this aspect to be taken into consideration. 6. Learned Counsel for appellant drew our attention to the decision of the Hon ble Supreme Court in Biochem Pharmaceuticals Ind Ltd v. Commissioner of Central Excise, Vapi [2015 (322) ELT 808 (SC) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ituation, the proper officer will have to look into entire relevant material furnished before him 7. From the above, it would appear that physician samples are liable to duty upon removal and, as best judgment is to be resorted to for valuation by factoring in the principles governing the other rules, physician samples that are comparable to traded goods should be valued on pro rata basis while valuation of non-comparable samples would be on cost basis. 8. In view of the contention of Revenue that the samples are not comparable with traded goods as far as packing is concerned, costing should have been adopted for computation of assessable value. In the show cause notice, the value of the special packaging used for samples of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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