2003 (6) TMI 66

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....), and accordingly they manufacture tyres as per ISI specification only; that in these circumstances they are bound to follow the terms and conditions stipulated by BIS; that as per conditions of BIS Manual they draw samples from time to time and maintain record of samples drawn and tested; that the test conducted on the tyres are Pully Wheel test, Plunger test, and Dimensional test; that after these tests the tyres become useless and they are cut and scrapped; that the Commissioner under the impugned orders have confirmed the demand on these tyres on the ground that tyres having been manufactured are liable to Central Excise duty even before the tests are conducted. The learned Advocate, further, submitted that it has been settled by the T....

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....ther, emphasized that it is not in dispute that the tyres which have been removed by the Appellants from shop floor for Inhouse testing were fully manufactured tyres ready for use; that these tyres had neither been entered in statutory records i.e. R.G.-1 register nor any duty of Excise was paid before they were removed from the factory premises for Inhouse testing; that as per Section 3 of the Central Excise Act all the excisable goods manufactured in India are liable to Central Excise duty unless and until they are exempted from payment of duty under Notification issued under Section 5A of the Act; that as per provisions of Rules 9, 47 and 49 of the Central Excise Rules, 1944 as soon as the goods are manufactured a charge is operated on t....