https://www.taxtmi.com/caselaws?id=90721 Test bars cleared with castings were held not to be excisable goods under Tariff Heading 73.25 because they were only small sample pieces of the same material, used for quality control and technical testing in the manufacturing process. Their inclusion in the value of the castings did not make them separately dutiable, and there was no evidence that they were marketable or capable of independent sale as castings. On that basis, the duty demand on the test bars was unsustainable. en-us Fri, 23 May 1997 00:00:00 +0530 Tue, 11 Oct 2011 10:36:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90721 Test bars cleared with castings were held not to be excisable goods under Tariff Heading 73.25 because they were only small sample pieces of the same material, used for quality control and technical testing in the manufacturing process. Their inclusion in the value of the castings did not make them separately dutiable, and there was no evidence that they were marketable or capable of independent sale as castings. On that basis, the duty demand on the test bars was unsustainable. Case-Laws Central Excise Fri, 23 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90721