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TMI Blog2018 (9) TMI 2146X X X X Extracts X X X X X X X X Extracts X X X X ..... ey are required to pay duty on these samples - HELD THAT:- Considering the fact that the in this case, the appellant are sending goods for testing in their own factory and the goods has not been cleared for the sale, moreover, without testing, the goods cannot be removed from the factory. In these circumstances, the goods are in-complete before the testing is done, therefore, no duty can be demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant draw samples from the each batch of the Mosquito Repellent coils and sent to testing in their own factory. The Revenue is of the view that as goods are complete in nature and cleared for testing, therefore, they are required to pay duty on these samples. In these set of facts, the case has been made out against the appellant to demand duty on these samples cleared for testing which has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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