https://www.taxtmi.com/caselaws?id=50585 Central excise duty on diagnostic samples depends on marketability. Samples consumed in testing during manufacture were not packaged or fit for sale, and retained finished samples had expired and were no longer marketable. As marketability is a necessary condition for excise duty, neither category of samples was dutiable. On that basis, issues of captive consumption, factory clearance, suppression, extended limitation, and penalty did not require separate determination, and the duty demand failed. en-us Mon, 12 Mar 2001 00:00:00 +0530 Mon, 23 Aug 2010 16:03:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50585 Central excise duty on diagnostic samples depends on marketability. Samples consumed in testing during manufacture were not packaged or fit for sale, and retained finished samples had expired and were no longer marketable. As marketability is a necessary condition for excise duty, neither category of samples was dutiable. On that basis, issues of captive consumption, factory clearance, suppression, extended limitation, and penalty did not require separate determination, and the duty demand failed. Case-Laws Central Excise Mon, 12 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50585