https://www.taxtmi.com/caselaws?id=359834 Samples drawn from finished goods within the factory for in-house testing were not liable to Central Excise duty because they were never cleared from the factory at that stage and were used only for testing integral to manufacture and marketability. The later clearance of the residue as waste and scrap, on payment of duty on transaction value, did not justify an additional demand on the earlier captive samples. Following its earlier decisions on the same issue, CESTAT Mumbai held that such testing samples are not exigible to duty on the facts presented and set aside the impugned orders, allowing the appeals in favour of the assessee. en-us Thu, 19 Apr 2018 00:00:00 +0530 Sat, 05 May 2018 08:40:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359834 Samples drawn from finished goods within the factory for in-house testing were not liable to Central Excise duty because they were never cleared from the factory at that stage and were used only for testing integral to manufacture and marketability. The later clearance of the residue as waste and scrap, on payment of duty on transaction value, did not justify an additional demand on the earlier captive samples. Following its earlier decisions on the same issue, CESTAT Mumbai held that such testing samples are not exigible to duty on the facts presented and set aside the impugned orders, allowing the appeals in favour of the assessee. Case-Laws Central Excise Thu, 19 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359834