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Valuation - captive consumption - the samples are retained within the factory and hence not liable to duty inasmuch as the same have not been cleared from the factory - demand set aside.

Central Excise - Valuation - captive consumption - the samples are retained within the factory and hence not liable to duty inasmuch as the same have not been cleared from the factory - demand set aside. - TMI Tax Updates - Highlights .....

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