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of <h1>CEGAT Tribunal: Duty exemption for goods lost during testing under Rule 196 of Central Excise Rules</h1> <h3>COMMISSIONER OF C. EX., CHANDIGARH Versus RK. MACHINE TOOLS</h3> COMMISSIONER OF C. EX., CHANDIGARH Versus RK. MACHINE TOOLS - 2000 (116) E.L.T. 129 (Tribunal) The Appellate Tribunal CEGAT, New Delhi dismissed the Reference Application filed by the Revenue regarding the extension of Notification No. 164/87 to goods not used for their intended purpose under Rule 196 of the Central Excise Rules, 1944. The Tribunal held that loss during testing is covered by Rule 196, so no duty is payable if goods were lost during testing, even if not actually used for the intended purpose. The application was dismissed as no question of law arose for reference.
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