Supreme Court · 2011 INSC 49 · Decided 14 January 2011
Medley Pharmaceuticals LTD v. The Commissioner of Central Excise and . Customs, Daman
- Court
- Supreme Court of India
- Citation
- 2011 INSC 49 · [2011] 1 S.C.R. 741
- Case number
- CIVIL APPEAL No. 3626/2005
- Decided
- 14 January 2011
- Bench
- D.K. JAIN, H.L. DATTU (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution; Central Excise Act
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 D payable whether goods - 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 E · drug they manufacture .:.. Prohibition on
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