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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 ..... Choudhary Authorized Representative Mr. S. K. Choudhary : Mr. S. Devarajan, Joint Commissioner (AR) ORDER Briefly stated the issue involved in this case is valuation of Physician samples manufactured and sold by Ontop Pharmaceuticals to its brand owner. Appeal E/2451/2012 is filed by revenue against order in appeal No 147/2012 dated 31.05.2012, covering period April 2005 -January 2011; Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue has erroneously relied upon judgments which are in the context of manufacturers clearing such samples free of cost as such clearly not applicable to the assessee's case; the assessee did not clear physician samples free of cost is an admitted position; it is their brand owner who distributed these samples free of cost amongst physicians. 3. Shri S.K. Choudhary submits that there have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to allow the appeal filed by Ontop Pharmaceuticals. For the same reason, appeal filed by Revenue is liable to the dismissed. In addition to the above, he relies upon the following: i. Medispray Laboratories Pvt. Ltd. vs. CCE, Goa: 2017 (5) GSTL 300 (Tri.-Mumbai) ii. ZYG Pharma Pvt. Ltd. vs. CCE, Indore: 2017 (348) ELT 389 (Tri.-Del.) iii. Gelnova Laboratories (I) Pvt. Ltd. vs. CCE, Belapur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gic also, the provisions of Section 4A are not applicable in the facts of the case. Therefore, we find that physician samples cleared by M/s. Ontop Pharmaceuticals are to be valued under Section 4 of Central Excise Act, 1944. 6. In view of the above, Appeal E/2451/2012 filed by revenue is dismissed and Appeal No E/20955/2014 filed by M/s. Ontop Pharmaceuticals is allowed with consequential relief ..... X X X X Extracts X X X X X X X X Extracts X X X X
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