Samples :

There is no specific provision in Central Excise Rules, 2002 (hereinafter referred to as the ‘said Rules‘) governing drawal and testing of ‘samples‘ of manufactured goods or inputs to ascertain their correct identity or classification or eligibility of any exemption. However, under various procedures, such as relating to exports, assessment etc. drawal of samples is required. The Board vide its instructions issued on 17.05.2005 has dealt with samples separately. On the clearance of samples also the excise duty is payable. Refer QH Talbros Vs. CCE 2002 (146) ELT 471.