TaxTMI 
TaxTMI 
SAMPLES
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....f samples in routine manner. 3. Procedure for the drawl and accounting of Samples 3.1 Trade Samples 3.1.1 The manufacturers' generally give such samples to their customers for 'trial and approval'. Trade samples may also be distributed free to public/ ultimate consumer. The removal shall be in the same manner as the removal of goods for home consumption. The manufacturer shall prepare an invoice under rule 11 of the said Rules and record the details in his Daily Stock Account. He shall discharge duty in the manner specified in rule 8 of the said Rules unless the removal of samples are exempted from duty by a notification issued under Section5A of the Central Excise Act, 1944. 3.1.2 Samples of certain goods sent to the trade by manufacturers are to be returned. In such cases, the procedure specified in rule 16 of the said rules and the instructions relating thereto shall be followed. 3.2 Samples for test purposes 3.2.1 The samples of this category will generally include:- (i) Samples drawn by in-house laboratory for testing quality and adherence to product specifications; (ii) Samples drawn for preservation for investigation of complaints; (iii) Samples drawn for test at ot....
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....tre (b) Grases, Waxes 500gms (c) Mineral Turpentine Oil 1Litre (d) Transformer Oil 4Litre (e) Other(i)In liquid form 1 Liter (ii)Semi-Solid or Solid in form 250gms 14 (i) Blended of compounded lubricating Oils 1Litre (ii) Blended or compounded greases 500gms 15 Calcined petroleum coke etc. 250gms 16 Vegetable products 250gms 17 Vegetable Oils 250gms 18 Paints, Enamels, Varnishes, Lacquers etc. 500gms 19 Soda Ash 250gms 20 Soap 250gms 21 (i) Synthetic organic products of a king used as I)Organic Luminophores 50gms (ii) Products of the kind known as optical Bleaching Agents, Substantive to the Fibre. 250gms 22 Organic surface-Active (other-than soap); surface-Active preparations and washing preparations, whether or not containing soap. 250gms S No. Description of goods Minimum quantity of samples required for test in the laboratory 23 Caustic Soda 250gms 24 Soduum Silicate 500gms 25 Glycerine 250gms 26 Dyes/pigments 250gms 27 Medicines 200gms Or/100 Tablets/Capsules 28 Cosmetics & Toilets preparations Original packing of abut 250gms 29 Acids 250ml 30 Fertilisers 250gms 31 (i) Plastics 100gms. If solid, 250m....
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....rtaining the identity of goods/its classification or any other official purposes relating to Central Excise, the cost of samples may be reimbursed on manufacturer's request out of the contingency by the divisional officer. The cost of the containers required for drawl of samples may not be much and if the same cannot be borne by the assessee through persuasion the same should be borne by the Department. 8. Procedure for testing and re-testing of samples drawn by the Department 8.1 Except where there are special instructions for particular kind of samples, the representative samples from such or any lot must be drawn in the presence of the owner/manager of the factory or his representative. 8.2 The quantities of excisable goods or materials taken for testing should necessary for testing and the Commissioner will, in consultation with the Chemical Examiner concerned, specify for each kind of excisable goods e size of samples for this purpose. 8.3 The samples should be sealed with Excise seals and a declaration obtained from the owners (manufacturers) to the effect that the samples drawn are representative of the lot and that he is satisfied with the manner of drawing of the sampl....
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....e petroleum Rules, 1937 SCHEDULE II FEE Rs.60/- PER SAMPLE 1 Asphalt 11 Miscellaneous(qualitative) 2 Chemicals drugs other than prohibited drugs; tests for B.p. Standards etc. (qualitative) 12 Opium(qualitative) 3 Cocaine 13 Press cake or baggasse (sugar percent) 4 Denatured Spirit (qualitative) per sample 14 Paper (fibre count) 5 Dyes(qualitative) 15 Potable spirits for obscuration 6 Gauging 16 Sackings and Hessians 7 Gold and Silver articles (qualitative) 17 Spent dye (for salt content) 8 Greases(for pour points) 18 Spirituous preparations (alcoholic strength) (a) essences,(b) Medical preparations (c) toilet preparations and (d) wines, corlials 9 Jute, hemp and other vegetable fibres (identification) 19 Starch, flour, rice, and other cereals, identification of 10 Metals (qualitative) 20 Textiles and yarn (qualitative) SCHEDULE III FEE Rs. 150/- PER SAMPLE 1 Chemicals; drugs other than prohibited drugs tests for B.P Standards etc. (qualitative) 26 Oils, Minerals, e.g., petrol, kerosene, diesel etc. including those tested to ascertain if they are suitable for use as an illuminant in wick lamp. 2 Condensed steam and sugar factory effiu....
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....rovisions etc. 14 Vegetable oils 6 Manures (quantitative) 15 Vegetable products, ghee etc. 7 Metals and metallic alloys, determination of three or more constituents. 16 Flours 8 Mineral oils for railways 17 Samples not otherwise specified, involving determination of more than two constituents or constants or which involve a qualitative analysis and determination of more than one constituent or constant. 9 Ores (quantitative) 8.9 Where the remnant sample is available in sufficient quantity in its original state, re-test should ordinarily be on such remnant sample. Where such remnant sample was received from the Chemical Examiner but it is not in sufficient quantity or in original state, or where the party concerned desires, for one or the other reasons, a re-test on duplicate or triplicate sample, Deputy/Assistant Commissioner of Central Excise, the adjudicating authority or, as the case may be, the appellate authority should pass an appropriate order for re-test on duplicate or triplicate sample. 8.10 Where an assessee requests for re-test in a laboratory other than a Control Laboratory (hereinafter in this paragraph referred to as "outside laboratory") wh....