https://www.taxtmi.com/caselaws?id=456955 Samples drawn from finished goods and sent for testing within the factory were not treated as excisable removals because they were not cleared for sale and could not be regarded as complete until testing was finished. Samples destroyed during the testing process were therefore not liable to excise duty, and the duty demand was held unsustainable. en-us Thu, 06 Sep 2018 00:00:00 +0530 Wed, 28 Aug 2024 19:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456955 Samples drawn from finished goods and sent for testing within the factory were not treated as excisable removals because they were not cleared for sale and could not be regarded as complete until testing was finished. Samples destroyed during the testing process were therefore not liable to excise duty, and the duty demand was held unsustainable. Case-Laws Central Excise Thu, 06 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456955