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1992 (11) TMI 181 - BEFORE THE COLLECTOR OF CENTRAL EXCISE AND CUSTOMSExtract: ......., the testing is essential for making the goods marketable. In the absence of testing, the goods cannot be sold and, therefore, they cannot be removed. In the instant case, using the poles for the purpose of testing so as to make them marketable cannot be said utilisation within the factory. Therefore, the poles are not liable to duty. para 5 rdquo
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