https://www.taxtmi.com/caselaws?id=76085 Samples drawn from finished goods for quality testing are dutiable at the stage of removal when they are not returned to production, and samples merely preserved in the factory remain duty-free until actual clearance. Applying the Board's instructions under Rule 31 of the Central Excise Rules, the tribunal upheld duty on the samples because they were removed for testing and not brought back into production after examination. Non-disclosure of the drawal and clearance of samples was treated as suppression of material facts, so the extended period of limitation was sustained. en-us Wed, 24 Jun 2009 00:00:00 +0530 Tue, 08 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76085 Samples drawn from finished goods for quality testing are dutiable at the stage of removal when they are not returned to production, and samples merely preserved in the factory remain duty-free until actual clearance. Applying the Board's instructions under Rule 31 of the Central Excise Rules, the tribunal upheld duty on the samples because they were removed for testing and not brought back into production after examination. Non-disclosure of the drawal and clearance of samples was treated as suppression of material facts, so the extended period of limitation was sustained. Case-Laws Central Excise Wed, 24 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76085