https://www.taxtmi.com/caselaws?id=76514 Medicines samples drawn during manufacture before the RG-I stage for quality control and batch testing were not treated as excisable goods, because they were taken only to verify whether the batch met required standards and could be marketed. Samples used solely for analysis before a batch was declared fit for sale were not regarded as fully finished goods cleared after manufacture. On that basis, the Tribunal held that such samples were not liable to central excise duty. en-us Tue, 08 Sep 2009 00:00:00 +0530 Wed, 30 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76514 Medicines samples drawn during manufacture before the RG-I stage for quality control and batch testing were not treated as excisable goods, because they were taken only to verify whether the batch met required standards and could be marketed. Samples used solely for analysis before a batch was declared fit for sale were not regarded as fully finished goods cleared after manufacture. On that basis, the Tribunal held that such samples were not liable to central excise duty. Case-Laws Central Excise Tue, 08 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76514