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2008 (9) TMI 368 - AT - Central ExciseDemand of duty in respect of tyres and tubes drawn for test purposes - It is submitted that the question of marketability does not arise in respect of tyres and tubes drawn for test purposes and, therefore, the lower appellate authority erred in discussing the marketability of the goods. - the appellant appears to have conceded that the samples drawn for test purposes during the period of dispute were destroyed in the tests. In the circumstances, non-marketability and non-dutiability of the materials is beyond question. – In the result, the appeal of the Revenue gets dismissed.
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