https://www.taxtmi.com/caselaws?id=470421 Excise duty applies to samples cleared for in-house or external testing when the manufacturer does not maintain records of their removal, value or destruction. The stated excise procedure requires accounts of samples removed for testing and subsequently destroyed. Without such evidence, the quantity actually destroyed during quality-control testing cannot be established. Manufactured goods fit for consumption are treated as dutiable upon removal for testing, whereas only destruction proved through records may escape duty. The text states that the clearances were treated as home-consumption clearances, sustaining duty, interest and penalty. en-us Thu, 18 Aug 2011 00:00:00 +0530 Mon, 27 Jul 2026 17:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470421 Excise duty applies to samples cleared for in-house or external testing when the manufacturer does not maintain records of their removal, value or destruction. The stated excise procedure requires accounts of samples removed for testing and subsequently destroyed. Without such evidence, the quantity actually destroyed during quality-control testing cannot be established. Manufactured goods fit for consumption are treated as dutiable upon removal for testing, whereas only destruction proved through records may escape duty. The text states that the clearances were treated as home-consumption clearances, sustaining duty, interest and penalty. Case-Laws Central Excise Thu, 18 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470421