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Excise dutyon free sample

This query is : Resolved 

09 June 2013 Dear sir
Please tell me what is nature for Excise duty on free sample ?

09 June 2013 Excise duty is payable even in the case of free supply of goods as sale is not necessary condition for charging duty.

Excise duty is chargeable on manufacture and not on sales.

Thanks & regards
Ganesh babu

09 June 2013 Citation : Medley Pharmaceuticals Ltd. v. CCE, (2011) 2 SCC 601


it is held that physician samples were excisable goods and were liable to excise duty


https://www.cbec.gov.in/excise/cx-circulars/cx-circulars-10/915-2k10cx.htm

Thanks & regards
Ganesh babu k


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