https://www.taxtmi.com/caselaws?id=206171 Control samples retained in the factory for laboratory testing or complaint investigation are not treated as removal or deemed removal for excise duty purposes when proper records are maintained. The Court relied on departmental manuals and clarificatory circulars to hold that Rules 9 and 49 of the Central Excise Rules, 1944 do not expressly impose duty on such samples and cannot override the settled departmental understanding. It further held that duty arises only when the samples are cleared from the factory, and the reference did not raise a substantial question of law. The revenue appeal was rejected and the assessee's non-dutiability position was upheld. en-us Wed, 12 May 2010 00:00:00 +0530 Mon, 17 Oct 2011 23:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206171 Control samples retained in the factory for laboratory testing or complaint investigation are not treated as removal or deemed removal for excise duty purposes when proper records are maintained. The Court relied on departmental manuals and clarificatory circulars to hold that Rules 9 and 49 of the Central Excise Rules, 1944 do not expressly impose duty on such samples and cannot override the settled departmental understanding. It further held that duty arises only when the samples are cleared from the factory, and the reference did not raise a substantial question of law. The revenue appeal was rejected and the assessee's non-dutiability position was upheld. Case-Laws Central Excise Wed, 12 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206171