CCE Vs. TRINITY PHARMACEUTICALS (P) LTD.

JUDGEMENT

(1.) THIS appeal has been filed by Revenue against the OIA dated 04.01.2002 passed by the Commissioner of Central Excise and Customs (Appeals), Cochin.

(2.) THE issue involved in this appeal is regarding the valuation of Physician's Samples for free distribution among Doctors through Medical Representatives. The Commissioner (Appeals) has held that it is more appropriate to adopt the Rule 6(b)(ii) of Central Excise Valuation Rules, 1975 for valuation of the physician's samples as the adoption of Rule 6(b)(i) is not proper. He has given the following reasons in the impugned order: -

(3.) REVENUE is aggrieved over the impugned order on the following grounds: