GST Applicable on Crash testing materials

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nayab (Querist)
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19 June 2020 Dear team

Our company sending some of the sample materials for crash testing due analysis testing done by Govt of India .if any GST applicable on that testing materials .Pl suggest

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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19 June 2020 No GST applicable on that material. Send the material under challan.

The Supreme Court Bench comprising Hon’ble Mr. Justice B.N. Kirpal and Hon’ble Mr. Justice Syed Shah Mohammed Quadri on 7-4-2000 after condoning the delay dismissed the Civil Appeal No. D2703 of 2000 filed by Commissioner of Central Excise, Kerala against the CEGAT Order Nos. 2485-2489/99, dated 21-9-1999 and reported in 2000 (126) E.L.T. 643 (Tribunal) = 1999 (9) TMI 509 - CEGAT, MADRAS (Traco Cable Company Ltd. v. Commissioner). While dismissing the appeal the Supreme Court passed the following order :

“Delay condoned.

The Civil Appeal is dismissed.”

The Appellate Tribunal in its order in question relying on its decision in the case of Collector v. General Cement Products Ltd. [1989 (39) E.L.T. 689 (Tribunal)] = 1988 (12) TMI 182 - CEGAT, NEW DELHI, had held that piece of cables removed from the drum used for mandatory quality control test and which get destroyed in the course of quality control test, cannot be considered as excisable goods.

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