TMI Blog2005 (4) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondents during the process of manufacture, were in manufactured condition and these were liable for duty. 2. Shri S.S. Thakur, Vice President of the respondent's manufacturing unit pleaded that the assessees are manufacturing yarn and fabrics and they are taking samples during the process of manufacture to test the quality of the yarn or of fabric. The samples are not taken after goods hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Original where the original authority has referred to Chapter 11 of CBEC Manual 2001 wherein it is that the assessee is require to maintain a proper account of the receipts and the utilisation of samples for the test in the laboratory. The removal shall be in the same manner as the goods are removed for home consumption. The manufacturer shall prepare an invoice under Rule 11 of the said rules an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me, the Commissioner (Appeals) has given a finding that "the appeals of the appellants on similar issue for past periods has been analysed in detail and allowed by this Appellate Forum in favour of the appellants in Order-in-Appeals Nos. 23/2003 to 27/2003, all dated 31-1-2003. There is no material change in the present case that requires a revision". I find that, in the earlier Order, the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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