Medicaments sent for testing under non-returnable challans are exempt from excise duty as they lack marketability.

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....Levy of excise duty - The medicaments cleared under the cover of non-returnable challans for testing and sampling purpose cannot be considered as manufactured goods as the same is not marketable in as much as the same has not attained any level of marketability as is clear from the facts that the same was sent outside the factory premises for testing and sampling purpose. Marketability is decisive test for dutiability - AT....