https://www.taxtmi.com/caselaws?id=88378 Exemption under Notification No. 171/70 for control samples was conditional on packing distinct from normal trade packing. The samples were only marked as samples and not for sale, but were not packed differently from regular trade packing, so the exemption was unavailable. The plea that differential duty could not be demanded because the goods had not been cleared was rejected because it was raised only at the hearing and was inconsistent with the departmental record showing clearance on gate passes with duty paid. The demand of differential duty was therefore sustained. en-us Mon, 23 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 14:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88378 Exemption under Notification No. 171/70 for control samples was conditional on packing distinct from normal trade packing. The samples were only marked as samples and not for sale, but were not packed differently from regular trade packing, so the exemption was unavailable. The plea that differential duty could not be demanded because the goods had not been cleared was rejected because it was raised only at the hearing and was inconsistent with the departmental record showing clearance on gate passes with duty paid. The demand of differential duty was therefore sustained. Case-Laws Central Excise Mon, 23 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88378