https://www.taxtmi.com/caselaws?id=50855 The Tribunal held that duty was not payable on electric bulbs used for testing purposes after being fully manufactured and ready for dispatch. The destruction of the bulbs during quality control tests exempted them from being considered as excisable goods for the purpose of levy of excise duty. The Tribunal upheld the order passed by the Commissioner (Appeals) and rejected the appeal filed by the Revenue, ruling in favor of the respondent. en-us Wed, 12 Sep 2001 00:00:00 +0530 Fri, 17 Sep 2010 17:18:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50855 The Tribunal held that duty was not payable on electric bulbs used for testing purposes after being fully manufactured and ready for dispatch. The destruction of the bulbs during quality control tests exempted them from being considered as excisable goods for the purpose of levy of excise duty. The Tribunal upheld the order passed by the Commissioner (Appeals) and rejected the appeal filed by the Revenue, ruling in favor of the respondent. Case-Laws Central Excise Wed, 12 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50855