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2010 (12) TMI 67 - CESTAT, MUMBAIDuty on samples - samples drawn for testing purpose - captive testing without removal from factory premises - held that: - as per Chapter 11 of CBEC Manual para 3.3 the appellants are not required to pay duty on such samples which they have drawn from the finished goods manufactured by them for testing purposes - In the case of captive consumption, the goods manufactured captively are to be used further for manufacturing the final product but it is not in the case of samples drawn and retained in the factory. As per the CBEC Manual it has been clarified that duty shall be payable when the samples have gone for testing. In the event when the samples are retained by them in their factory the appellants are not liable to pay duty. - The same view has been confirmed by the larger bench of this Tribunal in the case of Dabur India Ltd. (2005 -TMI - 49012 - NEW DELHI)
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