Duty on samples: manufacturers must account for and pay duty on samples removed unless a statutory exemption applies. Removal and accounting of samples attract excise duty as duty is on manufacture; manufacturers must pay duty before removal unless a duty exemption notification applies, remove goods under invoice and record details in the Daily Stock Account. Departmental and manufacturer testing procedures require sealed, representative samples with multi copy test memoranda and specified distribution of sample sets; chemical examiner reports are communicated to authorities and assessees may seek re tests on payment of prescribed fees. Non dutiable categories include samples retained within the factory, non marketable or destructively tested items, and unpacked unsaleable samples; export samples and valuation under MRP follow special procedures.