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Central Excise - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Remission of duty - samples which were destroyed in the factory ...

Case Laws     Central Excise

April 18, 2020

Remission of duty - samples which were destroyed in the factory itself - Where the goods are not cleared out of the factory premises but were drawn for testing within the factory and in fact were consumed within the factory during the process of testing, the question of demanding any duty on those samples does not arise. - AT

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