INDIAN HERBS RESEARCH & SUPPLY CO. V. COMMISSIONER 2003 (156) E.L.T. A58 (S.C.)

 

Valuation (Customs) — Physicians sample (1) supplied by manufacturer — Cost thereof whether includible in assessable value ? Demand — Replacement supplied by (2) manufacturer

 

The Supreme Court Bench comprising Hon’ble Mr. Justice B.N. Kirpal and Hon’ble Mr. Justice S. Rajendra Babu on 13-1-2000 admitted the Civil Appeal No. 7628 of 1999 filed by Indian Herbs Research and Supply Co. (P) Ltd. against the CEGAT Order No. 1302/99, dated 13-9-1999 and reported in 2002 (147) E.L.T. 1157 (Tribunal) (Indian Herbs Research & Supply Co. v. Commissioner). While admitting the appeal, the Supreme Court passed the following order :

 

“The appeal is admitted. Issue notice regarding interim relief. Interim relief in the meanwhile. Tag with CA No. 3843-44/99.”

 

The Appellate Tribunal in its impugned order had held that the issue whether the cost of physicians sample supplied by the manufacturer is eligible to customs duty is decided against the assessee by the decision of the Tribunal in Cheryl Laboratories Pvt. Ltd. v. CCE - 1997 (93) E.L.T. 129 (Tribunal).

 

The Appellate Tribunal further held that the issue regarding duty demand in respect of replacement supplied by the manufacturer is also decided against assessee by Tribunal in Bharat Heavy Electricals Ltd. v. CCE - 1999 (112) E.L.T. 246.

[Indian Herbs Research & Supply Co. v. Commissioner - 2003 (156) E.L.T. A58 (S.C.)]