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of <h1>Cigarette Samples for Quality Testing Exempt from Excise Duty Under Notification 87/92-C.E., Conditions Apply</h1> The Central Government exempts samples of cigarettes under sub-heading No. 2403.11 from excise duty, as per Notification No. 87/92-C.E. dated 29-10-1992. This exemption applies to samples used for quality control testing within the factory, with conditions including: remnants must be returned to production or destroyed under supervision; sample quantities must not exceed 0.015% of the previous year's duty-paid clearances for each brand and overall; and manufacturers must maintain specified accounts of these samples as directed by the Collector of Central Excise.
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