https://www.taxtmi.com/caselaws?id=51928 Tyres destroyed during in-house testing for quality control and BIS compliance were treated as not marketable for central excise purposes because the testing was necessary before the goods could be sold. Applying the settled principle that goods destroyed in the course of essential quality control testing do not attract duty, the Tribunal held that prior manufacture alone did not make the tyres dutiable. Central excise duty was therefore not chargeable on tyres destroyed during the testing process, and the matter was decided in favour of the assessee. en-us Tue, 03 Jun 2003 00:00:00 +0530 Wed, 29 Sep 2010 12:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51928 Tyres destroyed during in-house testing for quality control and BIS compliance were treated as not marketable for central excise purposes because the testing was necessary before the goods could be sold. Applying the settled principle that goods destroyed in the course of essential quality control testing do not attract duty, the Tribunal held that prior manufacture alone did not make the tyres dutiable. Central excise duty was therefore not chargeable on tyres destroyed during the testing process, and the matter was decided in favour of the assessee. Case-Laws Central Excise Tue, 03 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51928