BAL PHARMA LTD. AND ANR. Vs. CCE

JUDGEMENT

(1.) IN all these cases the issue involved is the valuation of physician samples. In the impugned Orders in appeal, it has been held that the valuation of physician samples should be done on the basis of valuation of comparable goods. The appellants have strongly challenged the findings of the lower authorities.

(2.) S /Sri V. M. Doiphode, M.S. Srinivasa, the learned Advocates appeared for the respective appellants and Sri L. Narasimhamurthy, learned SDR appeared for the Revenue.

(3.) THE learned Advocate relied on the decision of Supreme Court, in the case of CCE, Meerut v. Universal Glass Ltd. , wherein it has been held that comparable goods under Rule 6(b)(i) of CE Valuation Rules, 1975 should be as far as possible identical goods. Simply because two goods are known by the same name or by the name genre does not mean that they are comparable goods. Even if they are assumed to be comparable, all relevant differences as far as possible should be recognized.