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TMI Blog2019 (2) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... The physician samples manufactured by the appellant on their own behalf are distribute free of cost by the appellant to the physician - Held that:- In respect of physician samples cleared by the appellant on their own behalf for free distribution are to be assessed on the basis of the value ascertained for the identical medicine cleared in the open market and assessed under Section 4A of the Central Excise Act. Since the impugned order has not quantified two categories separately, the impugned order is set aside and matter is remanded to the original adjudicating authority to pass afresh order in above terms - appeal allowed by way of remand. - Appeal No. E/1138/2008-DB - A/10217/2019 - Dated:- 1-2-2019 - MR. RAMESH NAIR, MEMBER (J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hysicians. The assessment in the said case need to be done in terms of decision of Hon ble Apex Court in the case of M/s Sun Pharmaceuticals Industries Ltd 2015 (326) ELT 3 (SC), in the said decision Hon ble Apex Court has observed as under: 10. As mentioned above, the assessee had put up the defence that since physician samples were not meant for sale by distributors but were to be given free of cost to the physicians, the assessee had charged lesser price. This statement of the assessee had not been doubted. The only reason in the show cause notice given was that since the physician samples were given 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 Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rade. If the physicians samples are not similar or identical to the goods that are sold in the wholesale trade, then the consequences will be disastrous, because, the physicians prescribe medicines based on the free samples supplied by the assessee. The fact that the physicians samples may be distributed in a different pack or in a different bottle would not make the physicians samples different from the goods sold in the open market. The difference in the size or quantity may entitle the assessee to some adjustment in the value, however, that would not make the physicians samples to be distinct from the goods sold in the open market. In other words, irrespective of the fact that the physicians samples are distributed in a pack different fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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