https://www.taxtmi.com/circulars?id=7027 Exemption on clinical samples under Notification No. 48/77 is capped at 4% of the preceding month's duty-paid clearances, calculated on the section 4 value. Only clearances made on payment of duty in the preceding month are to be included; clearances already fully exempt under other notifications must be excluded from the base used to determine the 4% limit. en-us Mon, 25 Jan 1988 00:00:00 +0530 Thu, 09 Jul 2009 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7027 Exemption on clinical samples under Notification No. 48/77 is capped at 4% of the preceding month's duty-paid clearances, calculated on the section 4 value. Only clearances made on payment of duty in the preceding month are to be included; clearances already fully exempt under other notifications must be excluded from the base used to determine the 4% limit. Circulars Central Excise Mon, 25 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7027