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TMI Blog2018 (6) TMI 985X X X X Extracts X X X X X X X X Extracts X X X X ..... ER (JUDICIAL) And SHRI RAJU, MEMBER (TECHNICAL) Shri Rajesh Ostwal, Advocate for Appellant Shri N. N. Prabhudesai, Superintendent (A. R.) for Respondent Per: Raju: These appeals are filed by M/s Softesule Pvt. Ltd. against confirmation of demand on physician sample cleared by them. 2. Learned Counsel for the appellant pointed out that the physician sample cleared by them are not distributed free of cost. He pointed out that they manufacturing the said physician sample on their own and selling to others who may be distributing the same free of cost. They are also manufacturing physician sample on the job work basis for others who may be distributing free of cost. He pointed out in this regard law has been settled by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven free of cost by the distributors and no price was charged, the case was not covered by the provisions of Section 4(1)(a) of the Act. This is clearly fallacious and wrong reason. The transaction in question was between the assessee and the distributors. Between them, admittedly, price was charged by the assessee from the distributors. What ultimately distributors did with these goods is extraneous and could not be the relevant consideration to determine the valuation of excisable goods. When we find that price was charged by the assessee from the distributors, the show cause notice is clearly founded on a wrong reason. The case would squarely be covered under the provisions of Section 4(1)(a) of the Act. In view thereof, the Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the manufacturers themselves manufacturing the physician samples and distributing the same to Physicians/ Doctors free of cost, therefore no transaction value was available. It is an admitted fact that P P medicaments are to be cleared on MRP basis value therefore on those cases it was held as valuation of physician samples is to be on the basis of MRP basis under Section 4A of Act. 7. In this case, it is clear that the appellant is not clearing these physician samples to the Physician/ Doctor free of cost but the appellant is clearing these physician samples on transaction value arrived at after including cost of raw materials + job charges as held by the Hon'ble Apex Court in the case of Ujagar Prints to the brand owner on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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