https://www.taxtmi.com/caselaws?id=382761 The Tribunal allowed the appeal, overturning the confirmation of Central Excise duty demand on samples withdrawn for testing within the pharmaceutical company's factory premises. The decision emphasized that samples consumed during testing are not marketable, aligning with precedents highlighting the importance of testing for marketability in pharmaceutical products. The Tribunal distinguished the duty liability based on the nature of products and supported the appellant's entitlement to specific notifications for samples used in manufacturing. The judgment underscores the necessity of accurate record-keeping and recognizes the unique regulatory requirements for pharmaceutical samples in determining excise duty liability. en-us Fri, 05 Jul 2019 00:00:00 +0530 Wed, 10 Jul 2019 07:32:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382761 The Tribunal allowed the appeal, overturning the confirmation of Central Excise duty demand on samples withdrawn for testing within the pharmaceutical company's factory premises. The decision emphasized that samples consumed during testing are not marketable, aligning with precedents highlighting the importance of testing for marketability in pharmaceutical products. The Tribunal distinguished the duty liability based on the nature of products and supported the appellant's entitlement to specific notifications for samples used in manufacturing. The judgment underscores the necessity of accurate record-keeping and recognizes the unique regulatory requirements for pharmaceutical samples in determining excise duty liability. Case-Laws Central Excise Fri, 05 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382761