1999 (11) TMI 214 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the Reference Application filed by the Revenue regarding the extension of Notification No. 164/87 to goods not used for their intended purpose under Rule 196 of the Central Excise Rules, 1944. The Tribunal held that loss during testing is covered by Rule 196, so no duty is payable if goods were lost during testing, even if not actually used for the intended purpose. The application was dismissed as no question of law arose for reference.