Return of defective goods for reprocessing, remanufacture etc. - Central Excise - 21/88

Return of defective goods for reprocessing, remanufacture etc. Circular No. 21/88 Dated 11-3-1988 [From F. No. 218/60/87-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Recommendation No. 1.13 of Group V made at the Collectors Conference held at New Delhi , in November, 1987 wherein deletion of Rule 173L had been suggested Attention is invited to the recommendation No. 1.13 of Group V of the Collectors' Conference held at New Delhi in November, 1987 wherein deletion of Rule 173L had been suggested. 2. The recommendation has been examined by the Board. It is observed that rule 173L relates to refund of duty in respect of duty paid excisable goods brought back in the factory for reprocessing, re-manufacture etc. This is no doubt a facility extended for the benefit of the trade. If rule 173L is deleted, manufacturers will not be able to bring back defective/damaged goods for reprocessing, re-manufacture etc. This will result in either destruction or abandonment of such defective goods, leading to national waste. 3. The Board has therefore decided not to accept the instant recommendation.