https://www.taxtmi.com/caselaws?id=201710 Excise duty is not exigible on samples drawn from finished goods and retained within the factory for future or in-house testing, because no clearance of the samples takes place and the governing instructions contemplate duty only when samples are removed for testing. The CESTAT relied on the departmental manual, a larger bench decision, and a High Court decision to hold that merely keeping such samples in the factory does not attract duty. On that basis, the demand for duty, interest, and penalties was unsustainable, and the impugned order was set aside. en-us Wed, 08 Dec 2010 00:00:00 +0530 Mon, 18 May 2015 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201710 Excise duty is not exigible on samples drawn from finished goods and retained within the factory for future or in-house testing, because no clearance of the samples takes place and the governing instructions contemplate duty only when samples are removed for testing. The CESTAT relied on the departmental manual, a larger bench decision, and a High Court decision to hold that merely keeping such samples in the factory does not attract duty. On that basis, the demand for duty, interest, and penalties was unsustainable, and the impugned order was set aside. Case-Laws Central Excise Wed, 08 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201710