https://www.taxtmi.com/caselaws?id=54537 Samples of yarn and fabrics drawn at the intermediate stage of manufacture for quality testing, properly recorded in laboratory registers and destroyed after testing, were treated as not being finished goods. On that basis, the record supported the view that no excise duty was payable on such samples, and the earlier appellate finding on the same issue was followed because there was no material change warranting a different result. The Revenue's challenge therefore failed. en-us Fri, 15 Apr 2005 00:00:00 +0530 Wed, 20 Oct 2010 16:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54537 Samples of yarn and fabrics drawn at the intermediate stage of manufacture for quality testing, properly recorded in laboratory registers and destroyed after testing, were treated as not being finished goods. On that basis, the record supported the view that no excise duty was payable on such samples, and the earlier appellate finding on the same issue was followed because there was no material change warranting a different result. The Revenue's challenge therefore failed. Case-Laws Central Excise Fri, 15 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54537