APEX LABORATORIES (P) LTD. Vs. COMMISSIONER OF CENTRAL

JUDGEMENT

(1.) In all these 5 appeals a common question of law and facts arise which pertains to the same assessee and hence they are taken up together for disposal as per law.

(2.) The question arises is as to the value to be adopted for fixing the price in respect of 3 samples of medicines supplied to the doctors.

(3.) Counsel Shri Venkataramani files a copy of judgment rendered on this issue but he submits that the points raised by the party is required to be re -considered. It is his case that the medicines are not sold and are not to be considered by its marketability. He submits that besides these points they had paid the duty and therefore they are not required to clear under payment of duty and he submits that the citations referred by him although are not in their favour but arguments raised by the party are required to be considered again.