1997 (5) TMI 280 - AT - Central Excise

Summary

The appeal related to demand of duty on Test Bars used for quality control in castings. The Tribunal held that Test Bars are not goods for duty levy as they serve a limited purpose and cannot be bought and sold as castings. The appeal was allowed, setting aside the lower authority's order. (Case citation: 1997 (5) TMI 280 - CEGAT, MADRAS)