https://www.taxtmi.com/caselaws?id=87506 Gas cylinders destroyed during mandatory testing were not liable to duty because the testing process was integral to manufacture and marketability under the applicable gas cylinder regime and Indian Standards. As the cylinders had not yet reached the stage of marketable excisable goods, there was no effective removal at the pre-testing stage that could attract duty. Loss occurring during compliance with the prescribed testing procedure was treated as inherent in the process, so duty did not arise on the cylinders destroyed in testing. en-us Fri, 24 Jan 1997 00:00:00 +0530 Tue, 06 Sep 2011 15:06:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87506 Gas cylinders destroyed during mandatory testing were not liable to duty because the testing process was integral to manufacture and marketability under the applicable gas cylinder regime and Indian Standards. As the cylinders had not yet reached the stage of marketable excisable goods, there was no effective removal at the pre-testing stage that could attract duty. Loss occurring during compliance with the prescribed testing procedure was treated as inherent in the process, so duty did not arise on the cylinders destroyed in testing. Case-Laws Central Excise Fri, 24 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87506