https://www.taxtmi.com/caselaws?id=96355 Duty on excisable samples drawn from each batch and sent to a laboratory was analysed under Rule 49(1) of the Central Excise Rules, 1944, which postpones duty until goods are about to be issued out of the specified place or removed from approved storage. Rule 9 was read to define the relevant manufacturing premises, including appurtenant premises specified by the Commissioner. The departmental manual, which allowed samples to be drawn without duty and even destroyed subject to proper accounts, was treated as contemporaneous exposition, reinforced by the Department's own prior orders on the same practice. On that basis, duty was not payable when the samples first moved to the laboratory, and the demand was held unsustainable. en-us Mon, 23 Apr 2001 00:00:00 +0530 Wed, 21 Dec 2011 11:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96355 Duty on excisable samples drawn from each batch and sent to a laboratory was analysed under Rule 49(1) of the Central Excise Rules, 1944, which postpones duty until goods are about to be issued out of the specified place or removed from approved storage. Rule 9 was read to define the relevant manufacturing premises, including appurtenant premises specified by the Commissioner. The departmental manual, which allowed samples to be drawn without duty and even destroyed subject to proper accounts, was treated as contemporaneous exposition, reinforced by the Department's own prior orders on the same practice. On that basis, duty was not payable when the samples first moved to the laboratory, and the demand was held unsustainable. Case-Laws Central Excise Mon, 23 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96355