https://www.taxtmi.com/caselaws?id=73679 Samples of tyres drawn within the factory for test were covered by Notification No. 141/72, because the condition that not more than one tyre of any one sort be drawn "at any one time" was interpreted as a clear limit on simultaneous drawing, not as a restriction to one tyre on a single day. The notification applied where the samples were actually tested and scrapped, and there was no material showing misuse of the concession. The objection based on the absence of an approved classification list was also rejected since the notification had not changed and an earlier list had already been filed. The exemption was therefore available and the duty demand could not be sustained. en-us Wed, 27 Apr 1988 00:00:00 +0530 Thu, 02 Jun 2011 17:31:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73679 Samples of tyres drawn within the factory for test were covered by Notification No. 141/72, because the condition that not more than one tyre of any one sort be drawn "at any one time" was interpreted as a clear limit on simultaneous drawing, not as a restriction to one tyre on a single day. The notification applied where the samples were actually tested and scrapped, and there was no material showing misuse of the concession. The objection based on the absence of an approved classification list was also rejected since the notification had not changed and an earlier list had already been filed. The exemption was therefore available and the duty demand could not be sustained. Case-Laws Central Excise Wed, 27 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73679