https://www.taxtmi.com/caselaws?id=49012 Control samples of medicines retained in the factory are not chargeable to central excise duty so long as they are not cleared from the factory and proper accounts are maintained. The Excise Manual and supplementary instructions allow samples drawn for laboratory testing or complaint investigation to remain in the factory without duty, provided records of receipt and utilisation are kept. Duty arises only on clearance from the factory, and any intended destruction must follow the prescribed procedure. en-us Tue, 08 Feb 2005 00:00:00 +0530 Mon, 03 Jun 2024 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49012 Control samples of medicines retained in the factory are not chargeable to central excise duty so long as they are not cleared from the factory and proper accounts are maintained. The Excise Manual and supplementary instructions allow samples drawn for laboratory testing or complaint investigation to remain in the factory without duty, provided records of receipt and utilisation are kept. Duty arises only on clearance from the factory, and any intended destruction must follow the prescribed procedure. Case-Laws Central Excise Tue, 08 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49012