https://www.taxtmi.com/caselaws?id=46460 Cigarette sticks were treated as excisable goods once manufacture was complete and the product was marketable; the later packing requirement for sale or clearance did not defer duty. Goods removed within the factory for quality-control testing remained liable to excise duty because they had already emerged as finished, consumable products. Although destruction during testing can remove the duty burden on the destroyed quantity, that exemption depends on reliable proof and proper records. On the facts described, the absence of credible accounts meant the quantity sent for testing was treated as dutiable. en-us Tue, 10 Dec 2002 00:00:00 +0530 Tue, 28 Jul 2026 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46460 Cigarette sticks were treated as excisable goods once manufacture was complete and the product was marketable; the later packing requirement for sale or clearance did not defer duty. Goods removed within the factory for quality-control testing remained liable to excise duty because they had already emerged as finished, consumable products. Although destruction during testing can remove the duty burden on the destroyed quantity, that exemption depends on reliable proof and proper records. On the facts described, the absence of credible accounts meant the quantity sent for testing was treated as dutiable. Case-Laws Central Excise Tue, 10 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46460