https://www.taxtmi.com/caselaws?id=94494 Goods manufactured in the ordinary course are treated as complete when the production process ends and the goods are offered for sale. Buyer inspection or testing before acceptance does not postpone completion of manufacture, and it does not justify non-entry in the RG 1 register unless the goods were made against a specific order requiring production to a particular design and mandatory testing as a condition precedent. On the facts stated, no such specific buyer order or testing condition was proved, so the testing plea was rejected and the duty-related challenge failed. en-us Fri, 10 Dec 1999 00:00:00 +0530 Tue, 22 Nov 2011 18:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94494 Goods manufactured in the ordinary course are treated as complete when the production process ends and the goods are offered for sale. Buyer inspection or testing before acceptance does not postpone completion of manufacture, and it does not justify non-entry in the RG 1 register unless the goods were made against a specific order requiring production to a particular design and mandatory testing as a condition precedent. On the facts stated, no such specific buyer order or testing condition was proved, so the testing plea was rejected and the duty-related challenge failed. Case-Laws Central Excise Fri, 10 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94494