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TMI Blog2020 (6) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... . ORS. [ 2015 (12) TMI 670 - SUPREME COURT] where it was held that where an assessee clearing physician samples charged a price from the distributors, the duty is payable on such price in terms of Section 4(1)(a) of the Act. Moreover, the moot point in the case is that the appellants are selling the goods to the principal manufacturers. Therefore, the sales are to industrial consumers and ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is filed by revenue against order in appeal No 147/2012 dated 31.05.2012, covering period April 2005 -January 2011; Appeal No E/20955/2014 was filed by M/s. Ontop Pharmaceuticals, against OIA No 697 698/2013 dated 20-12-2013, covering the period 01-02-2007 to 31-12-2007. Revenue contends that the Physician samples are to be valued under Section 4A of Central Excise Act, 1944. 2. Shri S.K. Choud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and owner who distributed these samples free of cost amongst physicians. 3. Shri S.K. Choudhary submits that there have been several judgments in the past to the effect that when physician samples are sold with price being the sole consideration, the duty is payable on such price and not under Section 4A of the Act. by now, the issue stands fully settled by several judgments including one by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bai) ii. ZYG Pharma Pvt. Ltd. vs. CCE, Indore: 2017 (348) ELT 389 (Tri.-Del.) iii. Gelnova Laboratories (I) Pvt. Ltd. vs. CCE, Belapur: 2014 (300) ELT 437 (Tri.-Mumbai) 4. Learned Authorized Representative for the department reiterates the grounds of appeal and relies upon Cadila Pharmaceuticals Ltd. vs. CCE, Ahmedabad-II: 2008 (232) ELT 245 (Tri.-LB). 5. Heard both sides ..... X X X X Extracts X X X X X X X X Extracts X X X X
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