https://www.taxtmi.com/caselaws?id=329480 Excise duty on samples is attracted only when the samples are removed from the factory; mere drawal of samples or in-house testing within the manufacturing premises does not amount to removal and does not by itself trigger duty. Samples retained inside the factory, or consumed during testing there, are not treated as goods cleared from the factory, and duty liability arises only on actual removal outside the premises. en-us Tue, 06 Oct 2015 00:00:00 +0530 Fri, 10 Feb 2017 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329480 Excise duty on samples is attracted only when the samples are removed from the factory; mere drawal of samples or in-house testing within the manufacturing premises does not amount to removal and does not by itself trigger duty. Samples retained inside the factory, or consumed during testing there, are not treated as goods cleared from the factory, and duty liability arises only on actual removal outside the premises. Case-Laws Central Excise Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329480