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Issues: Whether the assessee was entitled to the benefit of Notification No. 171/70-C.E. for control samples cleared without duty, and whether the assessee had complied with the notification conditions, including distinct packing and maintenance of prescribed records.
Analysis: The notification required not only that the samples be marked as control samples not for sale, but also that they be packed in a form distinctly different from regular trade packing. The assessee failed to produce evidence of such distinct packing and, by its own explanation, was unable to use different packing because of technical constraints. The required Central Excise records were also not maintained and RG-1 entries were not made, so compliance with the notification was not established. Mere reliance on drug-control record keeping or substantial compliance was insufficient where the exemption conditions were not fully satisfied.
Conclusion: The assessee was not entitled to the exemption under Notification No. 171/70-C.E., and the demand was rightly confirmed against the assessee.
Final Conclusion: The appeal failed because the conditions for availing the duty exemption on control samples were not proved to have been met.
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