Test bars used only for quality testing were not separately dutiable goods when cleared with castings.

Test bars cleared with castings were held not to be excisable goods under Tariff Heading 73.25 because they were only small sample pieces of the same material, used for quality control and technical testing in the manufacturing process. Their inclusion in the value of the castings did not make them separately dutiable, and there was no evidence that they were marketable or capable of independent sale as castings. On that basis, the duty demand on the test bars was unsustainable.

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Issues: Whether the test bars cleared along with castings were goods liable to duty under Tariff Heading 73.25.

Analysis: The test bars were found to be small cast pieces of the same material as the castings and were used only as a medium for testing the quality and parameters of the metal. Their role was limited to quality control and technical testing, which formed part of the manufacturing process. The article was not shown to be marketable as such or capable of being bought and sold for any specific use as castings, and the Revenue did not controvert this position with evidence. The fact that the cost of the test bars was included in the value of the castings did not make them separately dutiable goods.

Conclusion: The test bars were not goods for the purpose of levy of duty, and the demand of duty on them was unsustainable.

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