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2000 (6) TMI 287 - AT - Central ExciseExtract: .......d as such it cannot be argued that the drugs drawn as samples are not marketable. Secondly, in view of our findings that drawing and retaining of samples amounts to removal for the purposes of Rules 9 and 49, the question of considering the marketability after expiry of date does not arise. Accordingly, we reject the appeal filed by the Appellants.
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