TMI BlogRemoval of SamplesX X X X Extracts X X X X X X X X Extracts X X X X ..... ses by CE Department, 8. Drawn under procedures relating to exports, assessment etc. by CE department. I. Procedure for the drawal and accounting of samples: 1. Samples sent for trial and approval to the customers - Removal procedure Accounting procedure Duty liability Re-entry of samples removed : - the procedure and instructions specified in Rule 16 should be followed. : - duty in respect of such samples should be discharge in the manner specified in rule 8 before their removal unless otherwise exempted by a duty exemption notification. Generally testing samples are sent for the following purposes: - 2. Samples sent for test purposes - Removal procedure Accounting procedure Duty l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n account of all departmental samples drawn and sent to the chemical examiner should be maintained by the Range officer. Special procedure for testing and re-testing of samples drawn by the department A test memo is prepared in triplicate, to be distributed in the following manner: Original - to chemical officer. Duplicate - to be retained for range officer's record. Triplicate - to AC/DC. Samples are drawn in quadruplicate in the presence of the owner/Manager. Quantity of sample should be minimum or as specified by the commissioner. Samples should be sealed with excise samples. Declaration should be obtained that samples are representatives of the lot. The four samples shou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearly in test report. Assessee can get the copy of test report only on request and that too in a concise form. Cost of samples drawn by the department for official purposes may be reimbursed on manufacturer's request out of the contingency by the divisional officer. Samples drawn but not sent for test to laboratories should be preserved for 6 months from the date of analytical report. The samples have to be preserved till the period of settlement/ disposal of appeal is over, in case of any discrepancy. The assessee may destroy the remnants - After assessee accepts the analytical report, or After completion of period of appeal/ revision. Procedure for samples drawn at the time of export of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey are proposed to be destroyed within the factory, remission of duty can be obtained according to Rule 21 but for this, proper record should be maintained by the assessee otherwise remission of duty will not be available. 3. Samples drawn by excise officers for market enquiries - : - samples sent outside the factory for testing shall be removed in the same manner as the removal of goods for home consumption i.e. on payment of duty. o for preservation for investigation of complaints, o by in-house laboratory for testing quality, o to sent to chemical examiners including government Test centers., o for test at other concerns or to independent testing agencies. : - manufacturer should remove goods under the invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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