https://www.taxtmi.com/caselaws?id=89160 Substantial compliance with an exemption notification may suffice where sample packs convey that they are not for sale, so the use of the words "Samples not for sale" did not justify denial of exemption in place of the prescribed wording. For computing the 4% limit for physician's samples, duty-free clearances under the earlier notification were counted, as nil duty was treated as duty paid for this purpose. On classification, medicaments bearing the symbol "M" within a semi-circular device were treated as carrying a trade connection and therefore did not qualify as goods other than patent or proprietary medicaments under sub-heading 3003.20. en-us Mon, 10 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 17:46:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89160 Substantial compliance with an exemption notification may suffice where sample packs convey that they are not for sale, so the use of the words "Samples not for sale" did not justify denial of exemption in place of the prescribed wording. For computing the 4% limit for physician's samples, duty-free clearances under the earlier notification were counted, as nil duty was treated as duty paid for this purpose. On classification, medicaments bearing the symbol "M" within a semi-circular device were treated as carrying a trade connection and therefore did not qualify as goods other than patent or proprietary medicaments under sub-heading 3003.20. Case-Laws Central Excise Mon, 10 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89160