Samples of Patent or Proprietary Medicaments [Sub-Heading No. 3003.10]

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Full Text of the Document

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....practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under Section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on samples of patent or proprietary medicaments (hereinafter referred to as the said goods), falling under sub-heading No. 3003.10 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), was not bei....