Excise exemption for cigarette quality-control samples permitted subject to laboratory testing, destruction or reintegration, quantity limits and recordkeeping. Exemption from whole excise duty is granted for cigarette samples used for quality control testing in the manufacturer's factory laboratory, provided remnants after testing are returned to production or destroyed in the presence of central excise officers, quantity limits based on the preceding year's duty-paid home consumption clearances are respected, and the manufacturer maintains accounts of all such samples as specified by the Collector of Central Excise.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise exemption for cigarette quality-control samples permitted subject to laboratory testing, destruction or reintegration, quantity limits and recordkeeping.
Exemption from whole excise duty is granted for cigarette samples used for quality control testing in the manufacturer's factory laboratory, provided remnants after testing are returned to production or destroyed in the presence of central excise officers, quantity limits based on the preceding year's duty-paid home consumption clearances are respected, and the manufacturer maintains accounts of all such samples as specified by the Collector of Central Excise.
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