1998 (3) TMI 250

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..... Order per : Jyoti Balasundaram, Member (J)]. The appellants herein filed a classification list for their products Fructodex in Water and Fructodex Saline and claimed 1% exemption from duty for control samples in terms of Notification 171/70, dated 21-11-1970. Since control samples were not packed in a packing different from normal packing, a show cause notice dated 28-2-1991 was issued t .....

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..... hich were disposed of by a common order upholding the order of the Assistant Collector. Hence this appeal. 2. Learned CA, Shri Gupta representing the appellant company submits that there is no difference in packing between the normal trade packing and the samples, except for the stamping of the words samples - not to be sold , and it would not be feasible to have separate packing for the sample .....

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..... tored for a period of 3 months beyond the expiry date is a point which the appellants have raised before us for the first time in the course of arguments and, therefore, cannot be permitted at this stage. Further this point is not substantiated and it is contrary to the stand taken by the Department as reflected in the show cause notice which clearly shows that these two products Fructodex Water .....

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