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2008 (5) TMI 239 - CESTAT CHENNAITelephone cables destroyed in the factory of the assessee in mandatory quality control test – dutiability – held that unless and until quality control tests were carried out cables manufactured by the appellants therein could not be considered as fully manufactured – further held that, RG-1 stage was reached only after completion of the mandatory destructive tests – therefore, no duty is payable by the assessee on the parts of cables destroyed in test – assessee’s appeal is allowed
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