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Use of Final Products for the purposes of Testing

This query is : Resolved 
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(Querist)
21 December 2016 There is one assessee who uses some of its Final Products for the purposes of Testing, then will it be covered under removal of Final Products from Factory and hence duty liability or is there any other provision under Central Excise act or Rules?
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Arun Kumar Singh

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Arun Kumar Singh (Expert)
07 January 2017 You need to pay Excise duty on the supply for testing purposes.
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