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Central Excise - Highlights / Catch Notes

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Remission of duty - samples which were destroyed in the factory ...

Central Excise

April 18, 2020

Remission of duty - samples which were destroyed in the factory itself - Where the goods are not cleared out of the factory premises but were drawn for testing within the factory and in fact were consumed within the factory during the process of testing, the question of demanding any duty on those samples does not arise. - AT

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