https://www.taxtmi.com/caselaws?id=93086 Submersible winding wires remained in the course of manufacture while undergoing testing and final packing, and were not marketable until the prescribed tests were completed and the ISI mark affixed. RG-1 entries were not required merely because the goods had reached an intermediate stage during the day; the register was to reflect the day's production at the end of the working day. As the officers did not establish the existence of fully packed marketable goods at inspection, and no clandestine removal was found, confiscation, redemption fine, and penalty were unsustainable. en-us Thu, 16 Dec 1999 00:00:00 +0530 Tue, 08 Nov 2011 12:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93086 Submersible winding wires remained in the course of manufacture while undergoing testing and final packing, and were not marketable until the prescribed tests were completed and the ISI mark affixed. RG-1 entries were not required merely because the goods had reached an intermediate stage during the day; the register was to reflect the day's production at the end of the working day. As the officers did not establish the existence of fully packed marketable goods at inspection, and no clandestine removal was found, confiscation, redemption fine, and penalty were unsustainable. Case-Laws Central Excise Thu, 16 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93086