https://www.taxtmi.com/caselaws?id=246525 Physician's samples cleared in separate pack sizes and marked with the prescribed inscription were treated as distinct from regular goods, so exemption under Notification No. 48/77 could not be denied merely because the containers shared similar colour, design or monogram. The prescribed condition was distinct packing with the required inscription on the individual container, and no additional requirement as to colour or design was imposed. On that factual basis, the exemption was available and the penalty under Rule 173Q could not be sustained. en-us Thu, 19 Jul 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246525 Physician's samples cleared in separate pack sizes and marked with the prescribed inscription were treated as distinct from regular goods, so exemption under Notification No. 48/77 could not be denied merely because the containers shared similar colour, design or monogram. The prescribed condition was distinct packing with the required inscription on the individual container, and no additional requirement as to colour or design was imposed. On that factual basis, the exemption was available and the penalty under Rule 173Q could not be sustained. Case-Laws Central Excise Thu, 19 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246525