https://www.taxtmi.com/caselaws?id=1426 The Appellate Tribunal CESTAT, Bangalore clarified the distinction between valuing physician's samples and their destruction after quality control tests. Referencing legal precedents, including a Larger Bench judgment and a case involving ITC Ltd., the Tribunal emphasized that products destroyed during quality control tests are not subject to excise duty. Upholding the Order-in-Appeal, the Tribunal dismissed the Revenue's appeal, highlighting the importance of maintaining accurate records of destroyed goods during testing. The judgment reaffirmed that until quality control tests are completed, the final product is not marketable, thus exempt from excise duty. en-us Tue, 09 Jan 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1426 The Appellate Tribunal CESTAT, Bangalore clarified the distinction between valuing physician's samples and their destruction after quality control tests. Referencing legal precedents, including a Larger Bench judgment and a case involving ITC Ltd., the Tribunal emphasized that products destroyed during quality control tests are not subject to excise duty. Upholding the Order-in-Appeal, the Tribunal dismissed the Revenue's appeal, highlighting the importance of maintaining accurate records of destroyed goods during testing. The judgment reaffirmed that until quality control tests are completed, the final product is not marketable, thus exempt from excise duty. Case-Laws Central Excise Tue, 09 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1426