https://www.taxtmi.com/caselaws?id=105570 Physician sample packs were found to be distinctively different from trade packs for purposes of Notification No. 48/77, because they were not printed with MRP, were marked in red ink as "Physician Samples not to be sold," and were packed differently. The Revenue did not effectively rebut the finding of distinctive packing or show what additional differences were required under the notification. The exemption from duty was therefore correctly extended to the assessee. en-us Thu, 13 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 12:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105570 Physician sample packs were found to be distinctively different from trade packs for purposes of Notification No. 48/77, because they were not printed with MRP, were marked in red ink as "Physician Samples not to be sold," and were packed differently. The Revenue did not effectively rebut the finding of distinctive packing or show what additional differences were required under the notification. The exemption from duty was therefore correctly extended to the assessee. Case-Laws Central Excise Thu, 13 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105570