2013 (1) TMI 302

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the factory no duty is payable. Therefore, samples retained by the appellants for in-house testing, they are not liable to pay duty. In favour of assessee - E/55 to 57/2010 - FINAL ORDER NO.840-842/12 - Dated:- 25-7-2012 - Ashok Jindal And Mathew John, JJ. Appellant Rep by: Shri M. Karthikeyan, Adv. Respondent Rep by: Shri P. Arul, Superintendent Per: Ashok Jindal: In the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing, which were not cleared from the factory no duty is payable. 3. Ld. DR relying on the CBEC Manual wherein it has been clarified in 3.3.2 of Chapter II. 4. We have considered the submissions made by ld. DR also. But we are bound by the judgment of the Hon'ble High Court of Mumbai in the case of RPG Life Sciences Ltd (supra). Therefore, we hold that the samples retained by the appellants for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X