9911796707
TMI Blog2018 (1) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... m, AC (AR), for the Respondents ORDER Per: Archana Wadhwa, The appellant is engaged in the manufacture of pharmaceutical products along with the physician samples. As per facts on record, the appellant is a manufacturer of P or P medicaments and during the relevant period they were availing the benefit of SSI exemption in terms of Notification No.8/2003-CE. As such, physician samples made for f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s meant for free distribution are required to be assessed to duty on the assessable value arrived on pro-rata basis, raised the demands in respect of the said physician samples cleared under the brand name of others. 3. Apart from the above, the appellants in some financial years exceeded the SSI exemption limit available to them under the SSI Notification. As such, the appellant was required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pre-rata basis in respect of the sold goods cannot be appreciated. 5. In respect of the physician samples cleared without payment of duty for free distribution, the appellant's contention is that the duty stands raised on all the physician samples cleared during the exemption limit period as also thereafter. This approach of the Revenue cannot be appreciated in as much as SSI exemption would be e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remand on the said count. However demands raised for samples cleared on transaction value are set aside. 6. As regards the Revenue's appeal, which is against the same impugned order, Revenue's only grievance is that the amount of duty has not been quantified by the Commissioner (Appeals). In as much as the matter stands remanded for re-quantification, the Revenue's grievance is met. Revenue's app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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