9911796707
TMI Blog2006 (6) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... hy, JJ. REPRESENTED BY : Shri D.K. Trivedi, Advocate, for the Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Out of these four appeals, two have been filed by the Applicant-Commissioner against Lower Appellate Authority's order dropping demand of interest. The other two appeals have been filed by the appellant-manufacturers M/s. Hema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preserve samples of the product for some period for investigation of complaints, if any, and that no duty should be charged on these samples but an account of such samples shall be maintained in the prescribed form. It has further been held that if at any time the manufacturer desires to clear such samples then these should be assessed to duty as applicable. In view of this decision of the Larger ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 45 and without such testing the medicines cannot be marketed. In view of the fact that these samples are used up during analysis before declaring a batch fit for marketing, we are of the view that these samples cannot be held to have been cleared after manufacturing in terms of the provisions of Rules 9 and 49. Hence, we are of the view that these batch analysis samples used in testing are also no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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