https://www.taxtmi.com/caselaws?id=35439 Tyres and tubes drawn as test samples were held not liable to excise because the unchallenged finding was that testing had worn them out and destroyed their marketability. The rescission of the exemption notification did not alter the position, as excise duty cannot be levied on goods that have no surviving commercial existence after testing. The cited precedent on samples consumed or reduced to scrap in testing supported the same result, so the Revenue's challenge failed. en-us Wed, 24 Sep 2008 00:00:00 +0530 Sat, 06 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35439 Tyres and tubes drawn as test samples were held not liable to excise because the unchallenged finding was that testing had worn them out and destroyed their marketability. The rescission of the exemption notification did not alter the position, as excise duty cannot be levied on goods that have no surviving commercial existence after testing. The cited precedent on samples consumed or reduced to scrap in testing supported the same result, so the Revenue's challenge failed. Case-Laws Central Excise Wed, 24 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35439