Supreme Court of India
Medley Pharmaceuticals Ltd v. The Commissioner of Central Excise and. Customs, Daman
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
4 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that physician samples have to be valued on pro-rata basis for the relevant period.
Judgment, page 29
From the headnote
Central Excise Act, 1944: c Object of the Act - Discussed. s.3 - "Physician Samples" manufactured and distributed as free samples - Liability to pay excise duty - Held: Liable to excise duty - Excise is a duty on manufacture, duty is payable whether goods are sold or not - Sale is not necessary condition for charging excise duty - The distribution of physician sample serves as a marketing tool in the hands of pharmaceutical company- It is not mandatory for the company to distribute the physician samples of every · drug they manufacture .:..
Authorities it was built on
Where later benches applied it
- 2012 Commissioner of Central Excise, New Delhi v. M/s. Connaught Plaza Restaurant (p) Ltd., New Delhi
- 2011 Commnr. of Central Excise, Meerut-ii v. M/s. Sundstrand Forms P. Ltd.
- 2023 M/s Tata Motors Ltd. v. The Deputy Commissioner of Commercial Taxes (spl) & Anr.
- 2011 Union of India and Anr. v. Association of Unified Telecom Service Providers of India and Ors.
Of those, 2 relied on · 2 referred to
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