9911796707
TMI Blog2019 (11) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... I 309 - CESTAT MUMBAI ] where it was held that 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. - HON BLE MR C J MATHEW, MEMBER (TECHNICAL) AND HON BLE DR SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Ms Lalita Phadke, Advocate for the appellant Shri NN Prabhudesai, Superintendent (AR) for the respondent ORDER PER: C J MATHEW The dispute in this appeal of M/s Kilitch Drugs (I) Ltd against order-in-appeal no. PKS/160/BEL/2010 dated 2nd July 2010 of Commissioner of Central Excise (Appeals), Mumbai III pertains to the clearance of physician s samples between January 2005 and January 2008 for which duty of ₹ 38,77,711/- al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Biotech Medicals Pvt Ltd [2018 (362) ELT 721 (Tri.-Hyd.)] which was approved by the Hon ble Supreme Court and on Medispray Laboratories Pvt Ltd v. Commissioner of Central Excise, Goa [2017 (5) GSTL 300 (Tri. Mumbai)]. Likewise, the decision in Zyg Pharma Pvt Ltd v. Commissioner of Central Excise, Indore [2017 (348) ELT 389 (Tri.-Del.)] was also relied upon. 3. According to Learned Authorised Representative, the decision cited by Learned Counsel would not sustain in the face of Hyva (India) Pvt Ltd v. Union of India [2015 (327) ELT 41 (Bom.)], of Indian Drugs Manufacturer s Association v. Union of India [2008 (222) ELT 22 (Bom.)] and of Cadila Pharmaceuticals Ltd v. Commissioner of Central Excise, Ahmedabad II [2008 (232) ELT 245 (Tri.-L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he principal. In such case, irrespective [of the fact that] it 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 (S.C.). 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. A similar situation arose in re Zyg Pharma Pvt Ltd and it was held that 11. In view of the above discussions and analysis, we find th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
