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.