https://www.taxtmi.com/caselaws?id=96416 Pieces of cable removed from drums for mandatory quality control testing were held not to be excisable goods because the test was destructive and rendered the sample unusable. The Tribunal treated the testing as an integral contractual requirement rather than a separate process producing marketable goods, so no excise duty was payable on the destroyed cable pieces. en-us Tue, 19 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 15:38:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96416 Pieces of cable removed from drums for mandatory quality control testing were held not to be excisable goods because the test was destructive and rendered the sample unusable. The Tribunal treated the testing as an integral contractual requirement rather than a separate process producing marketable goods, so no excise duty was payable on the destroyed cable pieces. Case-Laws Central Excise Tue, 19 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96416