9911796707
TMI Blog2024 (7) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... by the provisions of Section 4(1)(a) of the Act and in view thereof Rule 6(b)(ii) of the Rules would not apply.' The demand cannot sustain. The impugned orders are set aside. The appeals are allowed. - HON BLE MS. SULEKHA BEEVI. C.S., MEMBER (JUDICIAL) And HON BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) Ms. Manne Veera Niveditha, for the Appellant Shri Anoop Singh, Authorised Representative for the Respondent ORDER Per Ms. Sulekha Beevi. C.S Brief facts are that on perusal of the records of the appellant it was found that they have cleared products (P or P Medicaments) both for sales (affixing MRP) as well as for free distribution to physician as samples (for which no MRP was affixed). During the period from July 2010 to December ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced as under: - 5. The issue to be decided is whether the physician samples (P P medicaments) are to be assessed under Section 4 (1) (a) or 4 (1) (b) of Central Excise Act, 1944. The discussion of the Hon ble Apex Court in the case of Sun Pharmaceuticals Ltd. (supra) is as under: 6. As already noted above, the only ground which was mentioned in the Show Cause Notice was that since the goods had not been sold, the provisions of Section 4(1)(a) of the Act could not be applied. We find that in the show cause notice, the Department has, thus, accepted that no monetary consideration or any other consideration had been received by the assessee or the distributors from a doctor or concerned to whom free distribution of sample packs had been made. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not sold, be the value determined in such manner as may be prescribed. Explanation. - For the removal of doubts, it is hereby declared that the price-cum-duty of the excisable goods sold by the assessee shall be the price actually paid to him for the goods sold and the money value of the additional consideration, if any, flowing directly or indirectly from the buyer to the assessee in connection with the sale of such goods, and such price-cum-duty, excluding sales tax and other taxes, if any, actually paid, shall be deemed to include the duty payable on such goods. (2) The provisions of this section shall not apply in respect of any excisable goods for which a tariff value has been fixed under sub-section (2) of section 3. (3) For the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, but not limited to, any amount charged for, or to make provision for, advertising or publicity, marketing and selling organization expenses, storage, outward handling, servicing, warranty, commission or any other matter; but does not include the amount of duty of excise, sales tax and other taxes, if any, actually paid or actually payable on such goods. 9. As per the aforesaid provision, it is the transaction value which is to be determined and on which excise duty is payable. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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