Samples of cigarettes falling under sub-heading No. 2403.11 - 87/92 - Central Excise - Tariff

Samples of cigarettes falling under sub-heading No. 2403.11 Notification No. 87/92-C.E. Dated 29-10-1992 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with sub-section (3) of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts samples of cigarettes falling under sub-heading No. 2403.11 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of duty of excise leviable thereon, both under the Central Excises and Salt Act, 1944 (1 of 1944) and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) subject to the following limitations and conditions, namely :- (i) such samples are drawn for quality control testing in the laboratory within the factory of production or manufacture; (ii) the remnants or left over of all such samples after testing are either brought back to production process or destroyed in the presence of central excise officers; (iii) the total quantity of such samples in each brand does not exceed 0.015% of the total duty paid clearances of that brand for home consumption in the preceding year; (iv) the total quantity of such samples does not exceed 0.015% of the total duty paid clearances of cigarettes for home consumption in the preceding year; and (v) the manufacturer of cigarettes maintains appropriate accounts of all such samples as may be specified in this regard by the Collector of Central Excise having jurisdiction over his factory.