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Case Law Details

Case Name : Medley Pharmaceuticals Ltd. Versus The Commissioner of Central Excise & Customs, Daman (Supreme Court)
Related Assessment Year :
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This Court has upheld the conclusion of the Tribunal that the physician’s samples have to be valued on pro-rata basis. The Tribunal, while arriving at the aforesaid conclusion, had relied upon its earlier decision in the case of Commissioner of Central Excise, Calicut vs. Trinity Pharmaceuticals Pvt. Ltd., reported as 2005 (188) ELT 48, which has been accepted by the department. Therefore, we hold that physician samples have to be valued on pro-rata basis for the relevant period.

Judgment :

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