https://www.taxtmi.com/caselaws?id=87661 Clinical samples of medicines were not eligible for exemption under Notification No. 48/77-C.E. because the exemption required the samples to be packed distinctly from commercial packs. Where clinical samples are packed identically to saleable packs, with only minor differences such as a physician-sample legend, the distinct-packing condition is not satisfied and the exemption fails. The Tribunal followed an earlier interpretation of the same notification and applied it to the facts before it, resulting in rejection of the claim for exemption. en-us Wed, 26 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 14:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87661 Clinical samples of medicines were not eligible for exemption under Notification No. 48/77-C.E. because the exemption required the samples to be packed distinctly from commercial packs. Where clinical samples are packed identically to saleable packs, with only minor differences such as a physician-sample legend, the distinct-packing condition is not satisfied and the exemption fails. The Tribunal followed an earlier interpretation of the same notification and applied it to the facts before it, resulting in rejection of the claim for exemption. Case-Laws Central Excise Wed, 26 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87661