1997 (1) TMI 293 - AT - Central Excise

Summary

The Revenue Appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi. Duty was not leviable on gas cylinders destroyed during testing as they were not considered excisable goods until testing was completed according to ISI Specifications and Gas Cylinder Rules, 1981. The Collector (Appeals) decision was upheld in favor of the respondents.