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of <h1>Tribunal Upholds Denial of Duty Exemption for Control Samples under Notification 171/70</h1> The Tribunal upheld the denial of duty exemption for control samples under Notification 171/70 as the samples were not distinctly packed, affirming the ... Samples - Control samples The appellants claimed duty exemption for control samples under Notification 171/70. The Assistant Collector denied the benefit as samples were not packed differently. The Collector of Central Excise upheld this decision. The Tribunal confirmed the denial of benefit as samples were not distinctly packed and rejected the appeal.
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