Control Samples- not be chargeable to duty


Last updated: 11 March 2008

Court :
CESTAT - LB

Brief :
control samples as long as these are kept in the factory and not cleared from there, these will not be chargeable to duty if proper account is maintained. - Section 3 of Central Excise Act, 1944. (para 6,7)

Citation :
2005 (182) ELT 0185 (Tri. - LB) IN THE CESTAT, NORTHERN BENCH, NEW DELHI [LARGER BENCH] S/Shri S.S. Kang, Vice-President, C.N.B. Nair, Member (T) and K.C. Mamgain, Member (T) COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH Versus DABUR INDIA LTD.

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Dayal
Published in Excise
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