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2018 (9) TMI 2146

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..... Dhillon, AR ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned order wherein the duty has been demanded on the samples cleared by the appellant in their own factory for testing. 2. The facts of the case are that the appellant is manufacture of MR Mosquito Repellent Coils, Toilet Cleaner, Liquid Vaporiser and waste & scrap of paper board. Before clearance of the Mosquito R .....

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..... n factory and the goods has not been cleared for the sale, moreover, without testing, the goods cannot be removed from the factory. In these circumstances, the goods are in-complete before the testing is done, therefore, no duty can be demanded on the samples which has been destroyed during the course of testing. With these terms, the impugned order is set aside and the appeal is allowed with con .....

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