https://www.taxtmi.com/caselaws?id=350397 Waste yarn arising after drawal of quality-control samples from synthetic filament yarn was not chargeable to central excise duty as finished yarn when the samples were taken before packing, before RG-1 entry, and were properly accounted for. The relevant principle applied was that quality-test samples maintained in proper records are not liable to duty, and duty attaches only to the goods actually removed from the factory. Because the goods cleared were waste yarn and duty had been discharged on that waste yarn's own value, treating it as finished yarn for duty purposes was unsustainable. The demand was therefore set aside. en-us Thu, 28 Sep 2017 00:00:00 +0530 Tue, 05 Mar 2019 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350397 Waste yarn arising after drawal of quality-control samples from synthetic filament yarn was not chargeable to central excise duty as finished yarn when the samples were taken before packing, before RG-1 entry, and were properly accounted for. The relevant principle applied was that quality-test samples maintained in proper records are not liable to duty, and duty attaches only to the goods actually removed from the factory. Because the goods cleared were waste yarn and duty had been discharged on that waste yarn's own value, treating it as finished yarn for duty purposes was unsustainable. The demand was therefore set aside. Case-Laws Central Excise Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350397