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2010 (5) TMI 590 - HIMACHAL PRADESH HIGH COURTRefund - Whether excise duty is leviable on 'control Samples' drawn and retained by the party, considering it to be deemed removal under Rule 9 & Rule 49 of the erstwhile Central Excise Rules, 1944 - The control samples as long as these are kept in the factory and not cleared from there shall not be chargeable to duty provided proper account is maintained - Issue entries for the goods already accounted for in RG-I or EB 4 (or both) should be made in the register in the form given in Appendix XVIII and put upto the Range Officer for his information - it is clarified that when a manufacturer preserve the samples of their product for some period for investigation complaints, if received, no duty should be charged on these samples considering that goods remain within the factory In view of settled position of law, that the circulars are binding on the department and the department cannot be allowed to say that different interpretation could be given to Rule 9 and Rule 49 of Central Excise Rules, 1944 - Rule 9 and Rule 49, as referred above have been understood and regulated by departmental instructions corrected upto 31-12-1979 and in that sequence same are accelerated by way of supplementary submissions as on 1-9-2001 indicating that the control samples cannot be subject matter of the excise duty - On the mere reading of explanation to Rule 9 and Rule 49, it appears that nothing expressly has been dealt with about the imposition of excise duty on control samples - Decided in favor of the assessee
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