https://www.taxtmi.com/caselaws?id=89390 Exemption for control samples under Notification No. 171/70-C.E. depended on strict compliance with the prescribed conditions, including marking the samples as not for sale, packing them distinctly from regular trade packs, and maintaining the required Central Excise records. The assessee did not prove distinct packing, explained that technical constraints prevented separate packing, and failed to make the necessary RG-1 entries or maintain the prescribed records. Reliance on drug-control records or alleged substantial compliance was insufficient where the exemption conditions were not fully satisfied. The notification benefit was therefore unavailable and the duty demand stood confirmed. en-us Fri, 09 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 17:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89390 Exemption for control samples under Notification No. 171/70-C.E. depended on strict compliance with the prescribed conditions, including marking the samples as not for sale, packing them distinctly from regular trade packs, and maintaining the required Central Excise records. The assessee did not prove distinct packing, explained that technical constraints prevented separate packing, and failed to make the necessary RG-1 entries or maintain the prescribed records. Reliance on drug-control records or alleged substantial compliance was insufficient where the exemption conditions were not fully satisfied. The notification benefit was therefore unavailable and the duty demand stood confirmed. Case-Laws Central Excise Fri, 09 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89390