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2012 (2) TMI 143 - CESTAT, NEW DELHIWhether duty is leviable on clearing of samples in the laboratory situated in the factory premises – assessee contended that samples were meant for testing - Held that:- In view of decision in case of CCE Chandigarh Vs. Dabur India Ltd (2010 - TMI - 206171 - Himachal Pradesh High Court), the samples drawn for testing and not cleared from the factory are not required to discharge any duty liability – Decided in favor of assessee.
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