https://www.taxtmi.com/article/detailed?id=665 Samples drawn for quality testing and preservation must be accounted for under the Board's supplementary instructions: invoices under Rule 11 and issue entries in the Daily Stock Account are required and duty is payable unless exempt. Samples retained in the factory and properly recorded are not dutiable while within factory custody; duty becomes chargeable when such samples are cleared from the factory, including clearance as waste or scrap. Whether samples are returned to production, consumed in testing, or cleared without payment determines chargeability. en-us Fri, 05 Feb 2010 00:00:00 +0530 Fri, 05 Feb 2010 12:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=665 Samples drawn for quality testing and preservation must be accounted for under the Board's supplementary instructions: invoices under Rule 11 and issue entries in the Daily Stock Account are required and duty is payable unless exempt. Samples retained in the factory and properly recorded are not dutiable while within factory custody; duty becomes chargeable when such samples are cleared from the factory, including clearance as waste or scrap. Whether samples are returned to production, consumed in testing, or cleared without payment determines chargeability. Articles Central Excise Fri, 05 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=665