https://www.taxtmi.com/caselaws?id=75343 Physician samples were treated as eligible for exemption under Notification No. 48/77-C.E. because their packing was found to be distinctly different from regular trade packs. The Commissioner compared the sample packs with the trade packs and recorded that the samples were marked "physician samples, not to be sold," with no material showing the two packings were identical. On that factual basis, the demand was dropped and the assessee was treated as entitled to the exemption. The operative point is that distinct packing, supported by the record, satisfied the notification condition. en-us Tue, 16 Jun 2009 00:00:00 +0530 Fri, 09 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75343 Physician samples were treated as eligible for exemption under Notification No. 48/77-C.E. because their packing was found to be distinctly different from regular trade packs. The Commissioner compared the sample packs with the trade packs and recorded that the samples were marked "physician samples, not to be sold," with no material showing the two packings were identical. On that factual basis, the demand was dropped and the assessee was treated as entitled to the exemption. The operative point is that distinct packing, supported by the record, satisfied the notification condition. Case-Laws Central Excise Tue, 16 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75343