https://www.taxtmi.com/caselaws?id=114504 The dispute in this case revolves around the dutiability of Control Samples for medicines stored in the factory. The appellant argues that duty should not be imposed until the samples are cleared from the factory, citing a Board Circular. In contrast, the Revenue relies on a previous Tribunal decision. Due to conflicting decisions on this issue, the matter has been referred for potential consideration by a Larger Bench for resolution. This case emphasizes the necessity of clarity and consistency in legal interpretations to ensure uniform application of laws regarding the dutiability of goods like Control Samples. en-us Wed, 22 Sep 2004 00:00:00 +0530 Wed, 16 May 2012 12:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114504 The dispute in this case revolves around the dutiability of Control Samples for medicines stored in the factory. The appellant argues that duty should not be imposed until the samples are cleared from the factory, citing a Board Circular. In contrast, the Revenue relies on a previous Tribunal decision. Due to conflicting decisions on this issue, the matter has been referred for potential consideration by a Larger Bench for resolution. This case emphasizes the necessity of clarity and consistency in legal interpretations to ensure uniform application of laws regarding the dutiability of goods like Control Samples. Case-Laws Central Excise Wed, 22 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114504