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of <h1>Excise Duty on Manufactured Samples Applies Even if Not Sold; Specific Procedures Required for Removal and Valuation</h1> Duty is payable on samples of manufactured goods, regardless of whether they are sold, as excise duty is based on manufacturing activity. This applies to samples given for testing, trial, approval, market enquiries, or exhibitions. The removal of samples requires adherence to specific procedures, including accounting and duty payment unless exempted. Samples for internal testing or statutory requirements may be exempt from duty if not removed from the factory. For export, samples are drawn in triplicate, with two sets given to customs and one retained. The valuation of free samples is determined by whether an MRP is printed, affecting the applicable valuation rules.
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