https://www.taxtmi.com/caselaws?id=89014 Track shoes cleared under a notification and Chapter X procedure were not liable to duty where some quantities were destroyed during sample testing at the recipient's factory. The goods were entered in the RG 1 register, the contract provided for payment even for samples destroyed in testing, and the testing was only for acceptance of the parts, not for determining whether they were manufactured. The notification's requirement that the parts be "intended for use" was satisfied because the goods had no alternative use and were meant only for battle tanks. Rule 192 was also read broadly enough to cover loss during testing-related handling, so the duty demand was unsustainable. en-us Thu, 02 Apr 1998 00:00:00 +0530 Thu, 22 Sep 2011 18:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89014 Track shoes cleared under a notification and Chapter X procedure were not liable to duty where some quantities were destroyed during sample testing at the recipient's factory. The goods were entered in the RG 1 register, the contract provided for payment even for samples destroyed in testing, and the testing was only for acceptance of the parts, not for determining whether they were manufactured. The notification's requirement that the parts be "intended for use" was satisfied because the goods had no alternative use and were meant only for battle tanks. Rule 192 was also read broadly enough to cover loss during testing-related handling, so the duty demand was unsustainable. Case-Laws Central Excise Thu, 02 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89014