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    <title>2007 (7) TMI 145 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeals against duty demands on samples drawn for testing, citing relevant case laws and clarifying the non-leviability of duty on such samples. The judgments emphasized the importance of mandatory testing and the non-excisability of goods until they reach the marketable stage post-testing. The Commissioner (Appeals) decisions were upheld, affirming the legal and proper application of duty liability in the cases at hand.</description>
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