Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (5) TMI 689 - HIMACHAL PRADESH, HIGH COURTDemand of duty - Whether excise duty is liviable on “Control Samples” drawn and retained by the 'Party', considering it to be deemed removal under Rule 4, 10, 11 & 6 of the Central Excise Rules, 2002 – alleged that 'Party' was drawing batch control samples of medicines after labeling and packing in terms of Rule 78 of the Drugs and Cosmetics Rules, 1945 - No duty was being paid by the 'Party' on these control samples although no exemption was available – Held that:- In the case of Dabur India lt.,( 2005 (2) TMI 166 - CESTAT, NEW DELHI ) case was in favour of the 'Party' relying upon the aforesaid decision
|