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2003 (6) TMI 66 - AT - Central ExciseExtract: .......ven before testing. But testing is a must so that the product is certified as properly manufactured and fit for being bought and sold. Accordingly, following the ratio of the decisions of the Supreme Court and this Tribunal we hold that no duty is chargeable on tyres which are destroyed in the process of testing. Both the appeals are thus, allowed.
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