https://www.taxtmi.com/caselaws?id=73176 Clinical samples of medicines qualified for exemption under Notification No. 48/77-C.E. only if they were clearly marked as physician's samples and packed in a form distinctly different from regular trade packing. Minor differences in printing, price indication, or quantity were insufficient where the packs remained substantially alike; on the facts noted, the sample packs for Cemizol Vet, Sukcee Drops, and Cebexin did not meet the distinct-packing requirement, so exemption was denied and duty remained chargeable. For past clearances, the extended limitation period could not be invoked absent proof of suppression, wilful misstatement, or clandestine removal, particularly where classification lists, gate passes, and RT-12 returns had been regularly filed and approved; the demand was confined to the normal period. en-us Fri, 03 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 10:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73176 Clinical samples of medicines qualified for exemption under Notification No. 48/77-C.E. only if they were clearly marked as physician's samples and packed in a form distinctly different from regular trade packing. Minor differences in printing, price indication, or quantity were insufficient where the packs remained substantially alike; on the facts noted, the sample packs for Cemizol Vet, Sukcee Drops, and Cebexin did not meet the distinct-packing requirement, so exemption was denied and duty remained chargeable. For past clearances, the extended limitation period could not be invoked absent proof of suppression, wilful misstatement, or clandestine removal, particularly where classification lists, gate passes, and RT-12 returns had been regularly filed and approved; the demand was confined to the normal period. Case-Laws Income Tax Fri, 03 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73176