https://www.taxtmi.com/caselaws?id=241825 The commentary notes that the classification of Wokadine Surgical Scrub had already been decided in the assessee's own case, and that earlier ruling was treated as continuing because no Supreme Court stay had been granted. It also explains that physician's samples can qualify for exemption only when they are intended for free supply, clearly marked as samples, and packed in a form distinctly different from regular trade packing. On the stated facts, mere labelling was insufficient because the record did not show distinct sample packing, so the exemption was considered unavailable. en-us Wed, 25 May 2011 00:00:00 +0530 Tue, 31 Dec 2013 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241825 The commentary notes that the classification of Wokadine Surgical Scrub had already been decided in the assessee's own case, and that earlier ruling was treated as continuing because no Supreme Court stay had been granted. It also explains that physician's samples can qualify for exemption only when they are intended for free supply, clearly marked as samples, and packed in a form distinctly different from regular trade packing. On the stated facts, mere labelling was insufficient because the record did not show distinct sample packing, so the exemption was considered unavailable. Case-Laws Central Excise Wed, 25 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241825