C. Ex. - Whether duty should be levied on samples of cigarettes utilised in the factory production for quality control tests - Clarification regarding

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..... 3 Dated 4-1-1991 [From F. No. 112/36/90-CX. 3] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : C. Ex. - Whether duty should be levied on samples of cigarettes utilised in the factory production for quality control tests - Clarification regarding. I am directed to say that a doubt has been expre .....

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..... of Notification No. 171/70-C.E., dated 21-11-1970. This made it clear that duty was chargeable even on samples drawn for quality control tests, unless otherwise exempted. 3. The Board agrees with the views of the Conference. Accordingly, it is clarified that samples of cigarettes utilised within the factory of production for quality control tests would be chargeable to duty unless otherwise exem .....

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