https://www.taxtmi.com/caselaws?id=92301 Samples of ABS polymers drawn for quality control testing were treated as not independently dutiable before completion of laboratory examination, inspection, and grading. The text applies the principle that excise duty arises only when goods reach the stage of marketability after the prescribed manufacturing and quality control process is complete, so removal of samples for testing did not attract duty. On that basis, the consequential duty demand and related penalty were set aside. en-us Wed, 13 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 16:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92301 Samples of ABS polymers drawn for quality control testing were treated as not independently dutiable before completion of laboratory examination, inspection, and grading. The text applies the principle that excise duty arises only when goods reach the stage of marketability after the prescribed manufacturing and quality control process is complete, so removal of samples for testing did not attract duty. On that basis, the consequential duty demand and related penalty were set aside. Case-Laws Central Excise Wed, 13 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92301