https://www.taxtmi.com/caselaws?id=50545 Sample-clearance exemption was unavailable because the medicament packs were not packed in a form distinctively different from regular trade packing and were not conspicuously marked as samples not to be sold. Compliance with Drugs and Cosmetics packaging requirements did not excuse failure to satisfy the notification's own conditions, and an administrative letter did not amount to waiver or condonation of past non-compliance. The duty demand was therefore confirmed. On penalty, the underlying breach justified levy, but the amount was found excessive on the facts and was reduced. en-us Wed, 18 Apr 2001 00:00:00 +0530 Mon, 23 Aug 2010 12:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50545 Sample-clearance exemption was unavailable because the medicament packs were not packed in a form distinctively different from regular trade packing and were not conspicuously marked as samples not to be sold. Compliance with Drugs and Cosmetics packaging requirements did not excuse failure to satisfy the notification's own conditions, and an administrative letter did not amount to waiver or condonation of past non-compliance. The duty demand was therefore confirmed. On penalty, the underlying breach justified levy, but the amount was found excessive on the facts and was reduced. Case-Laws Central Excise Wed, 18 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50545