Duty liability on samples removed: no customs duty where goods are consumed during testing or examination. The amendment excises the minimum monetary threshold language and expressly removes duty liability for goods consumed as samples during testing or examination, clarifying that such goods shall not attract customs duty when consumed in the course of testing or examination.
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Provisions expressly mentioned in the judgment/order text.
Duty liability on samples removed: no customs duty where goods are consumed during testing or examination.
The amendment excises the minimum monetary threshold language and expressly removes duty liability for goods consumed as samples during testing or examination, clarifying that such goods shall not attract customs duty when consumed in the course of testing or examination.
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