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TMI BlogSAMPLESX X X X Extracts X X X X X X X X Extracts X X X X ..... awl and testing of samples in routine manner. 3. Procedure for the drawl and accounting of Samples 3.1 Trade Samples 3.1.1 The manufacturers' generally give such samples to their customers for 'trial and approval'. Trade samples may also be distributed free to public/ ultimate consumer. The removal shall be in the same manner as the removal of goods for home consumption. The manufacturer shall prepare an invoice under rule 11 of the said Rules and record the details in his Daily Stock Account. He shall discharge duty in the manner specified in rule 8 of the said Rules unless the removal of samples are exempted from duty by a notification issued under Section5A of the Central Excise Act, 1944. 3.1.2 Samples of certain goods sent to the trade by manufacturers are to be returned. In such cases, the procedure specified in rule 16 of the said rules and the instructions relating thereto shall be followed. 3.2 Samples for test purposes 3.2.1 The samples of this category will generally include:- (i) Samples drawn by in-house laboratory for testing quality and adherence to product specifications; (ii) Samples drawn for preservation for investigation of complaints; (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 Diesel Oil N.O.S./other Mineral Oil 1Litre 11 Furnace Oil 1Litre 12 Asphalt Bitumen Tar 500gms 13 Products derived from refining of crude petroleum or not otherwise specified (a) Lubricating Oil 1Litre (b) Grases, Waxes 500gms (c) Mineral Turpentine Oil 1Litre (d) Transformer Oil 4Litre (e) Other(i)In liquid form 1 Liter (ii)Semi-Solid or Solid in form 250gms 14 (i) Blended of compounded lubricating Oils 1Litre (ii) Blended or compounded greases 500gms 15 Calcined petroleum coke etc. 250gms 16 Vegetable products 250gms 17 Vegetable Oils 250gms 18 Paints, Enamels, Varnishes, Lacquers etc. 500gms 19 Soda Ash 250gms 20 Soap 250gms 21 (i) Synthetic organic products of a king used as I)Organic Luminophores 50gms (ii) Products of the kind known as optical Bleaching Agents, Substantive to the Fibre. 250gms 22 Org ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Test Memo 5.1 A test memo should always be prepared in triplicate, the original to be sent to the Chemical Examiner, triplicate to the Deputy/Assistant Commissioner and duplicate retained on the Range Officer's record. 6. Preservation of Samples 6.1 The samples drawn by the Range staff but not sent for test to laboratories should be preserved for six months from the date of analytical report on the sample tested. In case of any discrepancy being noticed, the samples have to be preserved till the period of Appeal or Revision application is over or till disposal of Appeal/Revision Application. The remnants, which are not required by the concerned assessee, may be destroyed soon after the parties specially inform that they accept the analytical report furnished by the Director (Revenue Laboratories) or after completion of the period of appeal or revision petition is over, as the case may be. 7. Cost of samples when drawn by the Department 7.1 In respect of samples drawn by the officers of the Central Excise Department for ascertaining the identity of goods/its classification or any other official purposes relating to Central Excise, the cost of samples may be reim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority will in most cases be able to anticipate whether the assessee will demand a re-test or not. The test should be speedily communicated to the Assessee. 8.7 The Department shall carefully preserve the remnant sample. 8.8 Whenever the assessee is dissatisfied with the test carried out by Chemical Examiner he can apply to Deputy./Assistant Commissioner of Central Excise concerned for re-test within 90 days from the date on which the test result was communicated to him after payment of the prescribed fees. The prescribed fee for re—testing of the samples in the laboratories of Central Board of Excise and customs have been prescribed in Appendix A of the Central Manual of Chemical laboratories in the Custom Houses containing procedure, rules and regulations by Directorate of Publication, Customs and Central Excise, New Delhi 1983 as which is reproduced below: Schedu1e of fees for testing and re-testing sample in the laboratories of the Central Board of Excise Customs SCHEDULE I FEE Rs.50/- PER SAMPLE 1 Dangerous Petroleum for Certificate G. The petroleum Rules, 1937 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation of original gravity, physical constants etc. 34 Pitch and Tar 10 Gold and silver articles (qualitative) 35 Power alcohol , denatured or undenatured 11 Greases (complete analysis)and petroleum jelly 36 Rectified spirit, denatured or undenatured 12 Gums, glus, gelatine. Resins natural and synthetic and related substances. 37 Restricted and prohibited drugs, detection as such estimation of in medicines etc. 13 Gur and gur drainings. 38 Salt in country soaps 14 Hemp drugs 39 Soaps (general and qualitative) 15 Instruments standardization of 40 Sugar candy and candy syrups 16 Licit and illicit spirits 41 Sugar confectionery products 17 Massacuite 42 Sugar of all kinds not otherwise specified 18 Matches and fires works 43 Syrup (complete chemicals analysis) 19 Medicinal preparations (medicated wines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the Chemical Examiner but it is not in sufficient quantity or in original state, or where the party concerned desires, for one or the other reasons, a re-test on duplicate or triplicate sample, Deputy/Assistant Commissioner of Central Excise, the adjudicating authority or, as the case may be, the appellate authority should pass an appropriate order for re-test on duplicate or triplicate sample. 8.10 Where an assessee requests for re-test in a laboratory other than a Control Laboratory (hereinafter in this paragraph referred to as "outside laboratory") whether on the remnant or the duplicate or triplicate sample, such request may be allowed for testing the sample from an outside Government or Semi-Government laboratory with the prior permission of the Commissioner or the Appellate or the Reversionary authority, as the case may be after Director (Revenue Laboratories) has confirmed that the departmental laboratories do not have the facilities for performing the particular test in question. The request for re-test in outside laboratories will be conditional upon the party concerned meeting the cost of the re-test. 8.11 It is always open to the assessee concerned to get the authe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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