https://www.taxtmi.com/caselaws?id=31965 The Tribunal ruled in favor of the appellant, holding that duty was not payable on telephone cables destroyed during quality control tests as the cables were not considered fully manufactured until the tests were completed. The Tribunal emphasized the importance of following prescribed procedures to demonstrate that the goods became unfit for consumption to qualify for duty remission. The decision aligned with previous tribunal rulings and supported the appellant's position, ultimately deeming the duty demand unsustainable and allowing the appeal with consequential relief. en-us Fri, 23 May 2008 00:00:00 +0530 Sat, 03 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31965 The Tribunal ruled in favor of the appellant, holding that duty was not payable on telephone cables destroyed during quality control tests as the cables were not considered fully manufactured until the tests were completed. The Tribunal emphasized the importance of following prescribed procedures to demonstrate that the goods became unfit for consumption to qualify for duty remission. The decision aligned with previous tribunal rulings and supported the appellant's position, ultimately deeming the duty demand unsustainable and allowing the appeal with consequential relief. Case-Laws Central Excise Fri, 23 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31965