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2009 (9) TMI 441 - CESTAT, NEW DELHISamples- dutiability- - The basic issue involved in this appeal of the Revenue is as to whether the sample of drugs drawn in the course of manufacture, before the RG I stage for quality control purposes, are liable for central excise duty. The Deptt. holding that such samples drawn during the periods from 2001-02 to 2002-03 are liable for Central Excise duty. However the Commissioner of Central Excise (Appeals) vide the impugned order-in-appeal dated 26-6-07 set aside the Asstt. Commissioner’s Order. The Revenue is in appeal against this order of the Commissioner (Appeals). In the light of the various decisions held that- batch analysis samples used in testing are not liable to excise duty.
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