Aryl Pharmaceuticals Vs. Cce

Aryl Pharmaceuticals vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Mar 23, 1998

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Citation: sooperkanoon.com/13135
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: U Bhat, S T K.
Decided On: Mar 23, 1998
Subject: Land Acquisition

Case Summary

AI-generated summary - not the official court judgment text.

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Aryl Pharmaceuticals

Respondent

Cce

Legal References

Reported In: (1998)(76)LC400Tri(Mum.)bai

Excerpt

1. appellant, engaged in the manufacture of pp medicines and availing benefit of exemption notification no. 245/83, filed certain price lists in regard to physician's samples declaring the prices as the sum total of the cost of manufacture and margin of profit. the assistant collector approved the price lists. the department challenged the same before the collector (appeals) who directed that physician's samples should be valued on the basis of prices of comparable goods and where packing is different, on pro rata basis. this order is now challenged by the the appellant.2. the physician's samples are of those medicines which are also manufactured and sold by the appellant. the direction of the collector (appeals) is to value the physician's samples at par with the value of the medicines being cleared by the appellant for sale. we find no error in law in the view taken by the collector (appeals) and accordingly dismiss the appeal.

Full Judgment

1. Appellant, engaged in the manufacture of PP Medicines and availing benefit of exemption Notification No. 245/83, filed certain price lists in regard to physician's samples declaring the prices as the sum total of the cost of manufacture and margin of profit. The Assistant Collector approved the price lists. The Department challenged the same before the Collector (Appeals) who directed that physician's samples should be valued on the basis of prices of comparable goods and where packing is different, on pro rata basis. This order is now challenged by the the appellant.

2. The physician's samples are of those medicines which are also manufactured and sold by the appellant. The direction of the Collector (Appeals) is to value the physician's samples at par with the value of the medicines being cleared by the appellant for sale. We find no error in law in the view taken by the Collector (Appeals) and accordingly dismiss the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Aryl Pharmaceuticals vs Cce Same Subject Land Acquisition Same Judge U Bhat, S T K.