Excise duty on cigarette samples: in factory quality control withdrawals are chargeable unless expressly exempted. Samples of cigarettes withdrawn within the factory for quality control testing constitute 'removal' under the Central Excise Rules and are chargeable to excise duty unless a specific exemption under the relevant notification applies; the stage at which samples are drawn does not affect excisability.
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Provisions expressly mentioned in the judgment/order text.
Excise duty on cigarette samples: in factory quality control withdrawals are chargeable unless expressly exempted.
Samples of cigarettes withdrawn within the factory for quality control testing constitute "removal" under the Central Excise Rules and are chargeable to excise duty unless a specific exemption under the relevant notification applies; the stage at which samples are drawn does not affect excisability.
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