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<h1>Tribunal Upholds Denial of Duty Exemption for Control Samples under Notification 171/70</h1> <h3>RAPTAKOS BRETT & CO. LTD. Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY</h3> RAPTAKOS BRETT & CO. LTD. Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY - 1998 (101) E.L.T. 146 (Tribunal) 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.