1999 (8) TMI 281

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...., JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  Appellants desired disposal of the appeals on merits. 2. We have heard Shri Deepak Kumar, ld. DR for the revenue. 3. The appellants manufacture medicaments. Under the related laws they were required to draw samples for quality control purposes and also for testing purposes. Some of the samples were re....

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....this notification because they were cleared in normal packing. On this ground duty amounting to Rs. 7,873/- was demanded. The Collector after hearing the assessees confirmed the demand but did not choose to impose a penalty. The appeal is against this order. 4. Before the Collector the assessees had claimed that samples were packed in a form different from trade packing and that they were ....

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.... the classification lists kept on record. The lists showed that Metacin tablets were packed for sale, in packets of 10 tablets as well as of 4 tablets. After describing the various packings, the final entry in the classification lists was "quality control samples of all above products for laboratory purposes as per drug rules." Against this entry the benefit of the cited notification was claimed. ....