https://www.taxtmi.com/caselaws?id=2617 The case involved a dispute over the liability of duty on samples destroyed during testing within a factory premises by two manufacturing companies. The Commissioner (Appeals) ruled in favor of the companies, stating that duty was not payable as the samples were destroyed during mandatory testing. The Revenue appealed, citing a Circular and the Supreme Court decision in the ITC Ltd. case. However, the Tribunal held that samples destroyed during quality control testing are not liable to duty, emphasizing the duty exemption for such instances. The Tribunal dismissed the Revenue's appeals, affirming that duty is not payable on samples destroyed during quality control testing within the factory premises. en-us Tue, 07 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2617 The case involved a dispute over the liability of duty on samples destroyed during testing within a factory premises by two manufacturing companies. The Commissioner (Appeals) ruled in favor of the companies, stating that duty was not payable as the samples were destroyed during mandatory testing. The Revenue appealed, citing a Circular and the Supreme Court decision in the ITC Ltd. case. However, the Tribunal held that samples destroyed during quality control testing are not liable to duty, emphasizing the duty exemption for such instances. The Tribunal dismissed the Revenue's appeals, affirming that duty is not payable on samples destroyed during quality control testing within the factory premises. Case-Laws Central Excise Tue, 07 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2617