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<h1>Central Excise Manual Details Sample Handling, Testing, and Record-Keeping Procedures for Manufactured Goods Under Rule 2002</h1> The Central Excise Manual outlines procedures for drawing and testing samples of manufactured goods or inputs in the absence of specific provisions in the Central Excise Rules, 2002. Samples are categorized for trade, testing, sale contracts, exhibitions, and market inquiries. Manufacturers must prepare invoices and maintain records for sample removal, with duty paid unless exempted. Specific quantities for testing various goods are detailed, and procedures for testing, retesting, and preserving samples are provided. The cost of samples drawn by the department may be reimbursed, and guidelines for handling samples during export and trials are included.