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2017 (4) TMI 596 - CESTAT NEW DELHISamples of medicine for testing - dutiability - whether the appellant is liable to discharge the duty liability in addition to the duty discharged by them in respect of the samples of medicines drawn for ‘in house testing and analysis’ for suitability and marketability of the medicines for sale? - Held that: - duty liability discharged by the appellant itself does not arise as there is no clearance of the finished goods from the factory premises - appeal allowed - decided in favor of assessee.
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