https://www.taxtmi.com/caselaws?id=81162 Where a regulatory scheme makes inspection and certification mandatory for marketability, chlorine gas cylinder valves are treated as fully manufactured for excise purposes only after that compulsory process is completed. Applying the Gas Cylinders Rules, 1981 and the prescribed inspection schedule, the valves did not reach the stage requiring entry in the R.G. 1 register before ISI or approved-authority inspection. On that basis, the seizure and confiscation of the valves were not sustainable. en-us Tue, 02 Jan 1990 00:00:00 +0530 Wed, 22 Jun 2011 18:00:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81162 Where a regulatory scheme makes inspection and certification mandatory for marketability, chlorine gas cylinder valves are treated as fully manufactured for excise purposes only after that compulsory process is completed. Applying the Gas Cylinders Rules, 1981 and the prescribed inspection schedule, the valves did not reach the stage requiring entry in the R.G. 1 register before ISI or approved-authority inspection. On that basis, the seizure and confiscation of the valves were not sustainable. Case-Laws Central Excise Tue, 02 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81162