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No Duty on Goods Used for Testing and Destroyed Onsite; Not Cleared from Factory Premises.

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....Remission of duty - samples which were destroyed in the factory itself - Where the goods are not cleared out of the factory premises but were drawn for testing within the factory and in fact were consumed within the factory during the process of testing, the question of demanding any duty on those samples does not arise. - AT....

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No Duty on Goods Used for Testing and Destroyed Onsite; Not Cleared from Factory Premises.