Samples of Patent or Proprietary Medicaments [Sub-Heading No. 3003.10]

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..... practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under Section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on samples of patent or proprietary medicaments (hereinafter referred to as the said goods), falling under sub-heading No. 3003.10 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), was not be .....

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..... Finance (Department of Revenue and Insurance) No. 171/70-Central Excises, dated the 21st Nov., 1970, or under the said Finance Act, on the said goods, but for the said practice, shall not be required to be paid in respect of the said goods, on which the said duty of excise or the special duty of excise were not levied during the period aforesaid, in accordance with the said practice. - Notific .....

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