1998 (6) TMI 327

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nders. The Gas Cylinder Rules, 1981 governed the manufacture of such cylinders. The rules required testing of the gas cylinders. Rule 43 provides for condemnation of cylinder which fails to pass the tests prescribed. This testing can be destructive rendering unfit for use the cylinders subjected to destructive testing. Such destructive testing is also undertaken for qualifying under ISI standards. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... have carefully considered the submissions made by both sides and have also seen the case law. To my mind, the assessees have unnecessarily raised the issue of semi-finished cylinders . The lower authorities are correct in holding that once the goods are entered in the RG 1 register, they are deemed to be fully manufactured. I, however, find that whereas Rule 49 provides for clearance of goods in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X