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of <h1>Ministry of Finance Clarifies 4% Exemption Cap for Clinical Samples Under Central Excise Notification No. 48/77.</h1> The circular from the Ministry of Finance, Department of Revenue, addresses the exemption of clinical samples of P or P medicines under Central Excise. It clarifies that under Notification No. 48/77, dated April 1, 1977, the exemption for clinical samples is capped at 4% of the total duty-paid clearances from the previous month, based on section 4 value. Only clearances made with duty payment in the preceding month are considered for this 4% limit, excluding those cleared under full exemption limits from Notifications No. 83/83, 85/85, or 175/86 dated March 1, 1986.
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