Testing sample for lab

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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

20 March 2013 RESPECTED SIR

CHAPTER HEADING NO IS 21012090

I HAVE TO SEND 200 GRAMS SAMPLE FOR TEST

TO LABORATORY

SIR

CAN I MADE EXCISE INVOICE AND I HAVE TO PAID EXCISE DUTY ON THIS MATERIAL

Rajeev Kumar Garg

Rajeev Kumar Garg (Expert)

20 March 2013 YES, YOU CAN ISSUE YOUR EXCISE INVOICE AND PAY EXCISE DUTY MENTIONING THAT "NOT FOR SALE. GOODS SENT FOR TESTING ONLY ON RETURNABLE BASIS". YOU HAVE NOT TO CHARGE SALE TAX ON SUCH INVOICE BECAUSE THIS IS NOT FOR SALE.
THANKS.
Please click on "Thank User", if you are satisfied with my reply.
Rajeev Kumar Garg
(M.Com, L.L.B.)
Consultant (Excise, Customs & Service Tax)
Ph. no. +91 7500802402

Message likes : 3 times

Querist : Anonymous

Querist : Anonymous (Querist)

21 March 2013 Thank you sir

Querist : Anonymous

Querist : Anonymous (Querist)

29 March 2013 Respected sir

but our product is not returnable

please clarify this doubt

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

02 August 2025 Here's a clear summary for your query about sending a 200 grams sample for testing:

* Yes, you **can issue an Excise Invoice** for the sample.
* You **need to pay Excise Duty** on the material sent.
* On the invoice, mention clearly:
**"NOT FOR SALE. GOODS SENT FOR TESTING ONLY ON RETURNABLE BASIS."**
* You **do not have to charge Sales Tax** on this invoice because the goods are not for sale.

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