9911796707
TMI Blog1997 (5) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... s. [Order per : V.P. Gulati, Vice President]. The issue in the appeal relates to demand of duty in respect of Test Bars which are small cast pieces of the same material of which the castings are made, which are soId by the appellants. The purpose of the Test Bars is for quality control to test the parameters of the metal used in the castings. 2. The learned Advocate has pleaded the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of assessment as it is not bought and sold as casting for any specific use. The testing as it is he has pleaded is required to be done as a part of the contract for supply of the castings and the castings become marketable goods only after the test is done. He has therefore pleaded that the duty could not have been demanded in respect of the Test Bars. He has pleaded that the burden is on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs as such cannot be bought and sold by the very nature of the article, for use for any specific purpose as castings. There is no averment to the contrary in this regard from the Revenue and the plea of the appellants in this regard has also not been controverted by any evidence. In our view taking into consideration the nature and the use of the goods we have to hold that the Test Bars are not go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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