1998 (8) TMI 157 - AT - Central Excise

Medicines - Control samples of product not packed in form different and distinct from Trade packing as contemplated in Sl. No. 24, Col. 5 of Notification No. 171/70-C.E.

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, setting aside a duty demand of Rs. 32,920.24 and a penalty of Rs. 10,000 imposed on pharmaceutical products. The tribunal found that the control samples were not cleared from the factory, so no duty was payable, and no penalty was warranted. The appeal was allowed.