TMI Blog2000 (11) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. In this appeal filed by M/s. Mapra Laboratories P. Ltd. the issue involved is whether the benefit of Notification No. 171/70-C.E. is available to the samples of P or P Medicines manufactured by them. 2. The appellants under their letter dated 2-9-2000 have requested to decide the appeal on merit on the basis of written submissions and records available. We, therefore, heard D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orandum of appeal that the samples have to be representative of the Medicament sold in the market as per the provisions of the Drugs Cosmetics Act; that these were picked up at random from the production line and as such these could not be different from trade packs; that in any case these were clearly marked Not for Sale which made them different from trade packs. They have, further, submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng them within the factory amounts to consumption or utilisation of the excisable goods as such in terms of provisions of Rules 9 49 of the Rules. This will amount to clearance making the goods liable to central excise duty. He relied upon the decision in the case of Themis Pharmaceuticals v. CCE, Surat, 1998 (98) E.L.T. 187 wherein the benefit of Notification No. 48/77 was denied as the clinica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "Not for Sale" and, secondly, they should be packed in a packing which is distinguished from the trade packs. If the appellants want to avail of benefit of exemption Notification they have to comply with the conditions specified therein. We agree with the learned DR that taking of samples for being retained inside the factory in accordance with the provisions of Drugs Cosmetics Act will be deeme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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