https://www.taxtmi.com/caselaws?id=2179 The appeals were allowed in favor of the manufacturers of Doubled Edged Safety Razor Blades, holding that samples drawn for testing to comply with ISI specifications are not subject to duty payment. The Tribunal decision and a Supreme Court case supported that goods cleared for mandatory testing are not liable for excise duty. The Commissioner (Appeals) decision to hold the samples liable for duty was overturned, and the matter was remanded for re-quantification, with the judgment pronounced in open court. The Registry was directed to expedite the issuance of the order as requested by the Advocate. en-us Fri, 06 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2179 The appeals were allowed in favor of the manufacturers of Doubled Edged Safety Razor Blades, holding that samples drawn for testing to comply with ISI specifications are not subject to duty payment. The Tribunal decision and a Supreme Court case supported that goods cleared for mandatory testing are not liable for excise duty. The Commissioner (Appeals) decision to hold the samples liable for duty was overturned, and the matter was remanded for re-quantification, with the judgment pronounced in open court. The Registry was directed to expedite the issuance of the order as requested by the Advocate. Case-Laws Central Excise Fri, 06 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2179