Destructive Testing of Towers Integral to Production; No Additional Duty on Resulting Scrap, Duty Cleared.

Destructive Testing of Towers Integral to Production; No Additional Duty on Resulting Scrap, Duty Cleared. https://www.taxtmi.com/highlights?id=26884 Removal of towers for testing - They are destroyed and turned into scrap. Appellant clears scrap on payment of duty. Thus, the process of destructive testing being integrally connected with the ultimate production of final product, it cannot be said that appellants have cleared any goods liable to duty - AT en-us Tue, 12 Jan 2016 11:17:46 +0530 Tue, 12 Jan 2016 11:17:46 +0530 TaxTMI RSS Generator Destructive Testing of Towers Integral to Production; No Additional Duty on Resulting Scrap, Duty Cleared. https://www.taxtmi.com/highlights?id=26884 Removal of towers for testing - They are destroyed and turned into scrap. Appellant clears scrap on payment of duty. Thus, the process of destructive testing being integrally connected with the ultimate production of final product, it cannot be said that appellants have cleared any goods liable to duty - AT Highlights Central Excise Tue, 12 Jan 2016 11:17:46 +0530 https://www.taxtmi.com/highlights?id=26884