2001 (6) TMI 343 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore, in the case of M/s. Traco Cable Co., Ltd., held that cables used for mandatory quality control tests are not excisable goods. The Tribunal accepted the appellant's contention based on a previous order and allowed the appeal with consequential relief. (2001 (6) TMI 343 - CEGAT, BANGALORE)