9911796707
TMI Blog2002 (10) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... edicines; that they are under obligation to keep 6 Nos. control samples of each batch till 3 months after its shelf life under the Drugs and Cosmetics Act; that each batch is tested as per protocol and only after finding results within the limits, the medicine is released for marketing; that the RG-I stage arises only if the batch passes all tests and not before; that during the manufacturing process, they take away 21 + 6 bottles of each batch for quality control test of which 21 bottles are used for various test and if tests pass, then keep remaining 6 bottles for reference sample; that at no point of time, the control samples are taken out from the Quality Control Department; that as these samples are taken before RG-I stage, the same ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the control samples, the Commissioner (Appeals) had set aside the confiscation and demand of duty on the control samples; that however, he has applied different principles in respect of samples destroyed after their expiry; that the control samples are taken out from the manufacturing area by Quality Control Department for the purpose of testing its suitability and at no point of time these samples are taken from bonded store room after attaining the RG I stage; that there is also no physical removal of these samples for sale from the factory. He relied upon the decision in the case of Bayer Diagnostics India Ltd. v. Commissioner of Central Excise Customs, Vadodara - 2001 (133) E.L.T. 140 (T) wherein it has been held that the goods which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irmed a demand of duty in respect of sample of P or P medicines which were removed from the factory during August, 1994 to July, 1999. The Department has not come up in appeal nor filed any cross-objection against the other findings as given in the impugned order setting aside the confiscation and the demand of duty. The control samples are of the P or P medicines manufactured by the appellants. These samples are kept by them as required under the provisions of Drugs and Cosmetics Act. However, the samples contained P or P medicines which have been manufactured and the duty is to be discharged before these are cleared. There is no substance in the contention of the appellants that these samples have been removed before quality control test. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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