https://www.taxtmi.com/caselaws?id=123882 Samples drawn within the factory exclusively for compulsory statutory testing before marketability was reached were treated as not liable to central excise duty. The reasoning was that the drug-control regime required testing before the goods could be marketed, part of the sample could be consumed in that process, and goods did not attain marketability until testing was completed. Following the earlier Tribunal view in the assessee's own case, the demand and penalty were held unsustainable, and the Commissioner (Appeals) was found to have correctly applied that approach. en-us Mon, 19 Nov 2007 00:00:00 +0530 Fri, 21 Sep 2012 15:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123882 Samples drawn within the factory exclusively for compulsory statutory testing before marketability was reached were treated as not liable to central excise duty. The reasoning was that the drug-control regime required testing before the goods could be marketed, part of the sample could be consumed in that process, and goods did not attain marketability until testing was completed. Following the earlier Tribunal view in the assessee's own case, the demand and penalty were held unsustainable, and the Commissioner (Appeals) was found to have correctly applied that approach. Case-Laws Central Excise Mon, 19 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123882