Exemption on clinical samples limited by value basis; only duty-paid clearances count and exempted clearances excluded. Exemption on clinical samples under Notification No. 48/77 is capped at 4% of the preceding month's duty-paid clearances, calculated on the section 4 value. Only clearances made on payment of duty in the preceding month are to be included; clearances already fully exempt under other notifications must be excluded from the base used to determine the 4% limit.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption on clinical samples limited by value basis; only duty-paid clearances count and exempted clearances excluded.
Exemption on clinical samples under Notification No. 48/77 is capped at 4% of the preceding month's duty-paid clearances, calculated on the section 4 value. Only clearances made on payment of duty in the preceding month are to be included; clearances already fully exempt under other notifications must be excluded from the base used to determine the 4% limit.
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