https://www.taxtmi.com/caselaws?id=95089 P or P medicine samples retained in the factory for quality control were not eligible for exemption under Notification No. 171/70-C.E. because the notification required both a "Not for Sale" marking and packing distinctly different from regular trade packs, and that mandatory packing condition was not met. Retention of the samples in the factory for use as samples was treated as utilisation of excisable goods, attracting the explanation to Rules 9 and 49 of the Central Excise Rules and amounting to deemed removal from the place of manufacture. Duty liability therefore arose despite the claim that the samples were prepared under the Drugs and Cosmetics regime. en-us Tue, 14 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 17:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95089 P or P medicine samples retained in the factory for quality control were not eligible for exemption under Notification No. 171/70-C.E. because the notification required both a "Not for Sale" marking and packing distinctly different from regular trade packs, and that mandatory packing condition was not met. Retention of the samples in the factory for use as samples was treated as utilisation of excisable goods, attracting the explanation to Rules 9 and 49 of the Central Excise Rules and amounting to deemed removal from the place of manufacture. Duty liability therefore arose despite the claim that the samples were prepared under the Drugs and Cosmetics regime. Case-Laws Central Excise Tue, 14 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95089