TaxTMI 
TaxTMI 
Excise on Samples
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....xcise on Samples<br> Query (Issue) Started By: - gopal rao Dated:- 13-5-2016 Last Reply Date:- 14-5-2016 Central Excise<br>Got 6 Replies<br>Central Excise<br>Dear Sir, We are pharma manufacturers, we are keeping some FG samples for our QC records. shall we pay excise duty on such samples. pls advice. Thank Q Reply By KASTURI SETHI: The Reply: YES. Since you have removed the finished goods from....
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.... RG.I register, you will have to pay CE duty. Samples cannot be removed without payment of duty. Reply By SANDESH SHINDE: The Reply: Dear Sir, Can Cenvat Credit be availed on free Samples sent on payment of excise duty to any manufacturing company. Reply By surya narayana: The Reply: Dear Mr. Gopal Rao, You have only stated that you are keeping some samples for QC Records and not clearly ind....
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....icated the purpose. With he experience of handling pharma Industry issues, I give the following kinds of samples with duty payemnt requirements. 1. Process samples taken for testing during processing including Moisture and vaccum test etc., - NO duty 2. Samples sent out side for customers /market promotion etc., - Duty to be paid 3. Reserved /representative samples - Duty to be paid Based on....
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.... the above, you may have to ascertain the purpose of your QC samples and take a call accordingly. Best Regards Suryanarayana Reply By Rajagopalan Ranganathan: The Reply: Sir, If the samples are kept within the factory premises no duty is payable. If the samples are sent out of the factory then duty is payable unless the payment of duty is exempted by specific exemption notification. I presume....
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.... that since you are drawing samples for QC purpose they are are not removed outside the factory. In this case no duty is payable since there is no removal outside the factory.. Reply By KASTURI SETHI: The Reply: Sh.Gopal Rao Ji, Pl. go through the the relevant case law which is appended below:- ALBERT DAVID LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MEERUT - 2002 (148) E.L.T. 1183 (Tri. - Del....
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.....) - 2002 (10) TMI 120 - CEGAT, COURT NO. III, NEW DELHI Reply By gopal rao: The Reply: Dear All Experts, Very Thankful for your valueble replys. Gopal Rao<br> Discussion Forum - Knowledge Sharing ....