https://www.taxtmi.com/caselaws?id=88584 Loose cigarettes drawn within a factory for test purposes and research and development were treated as falling within Notification No. 14/90-C.E. because the notification applied where the goods were classifiable under sub-heading 2403.11 and imposed no further condition beyond that tariff classification. Rule 93 of the Central Excise Rules, 1944 was read as applying only to goods delivered from the factory, so it did not govern cigarettes retained and used internally for testing and R&D. On that basis, the cigarettes were chargeable at the effective notification rate and not at the tariff rate, and the Revenue's appeal failed. en-us Thu, 12 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 17:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88584 Loose cigarettes drawn within a factory for test purposes and research and development were treated as falling within Notification No. 14/90-C.E. because the notification applied where the goods were classifiable under sub-heading 2403.11 and imposed no further condition beyond that tariff classification. Rule 93 of the Central Excise Rules, 1944 was read as applying only to goods delivered from the factory, so it did not govern cigarettes retained and used internally for testing and R&D. On that basis, the cigarettes were chargeable at the effective notification rate and not at the tariff rate, and the Revenue's appeal failed. Case-Laws Central Excise Thu, 12 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88584