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TMI Blog1990 (3) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... d been taken for processing in another unit of the appellants for the stated purpose of re-making. 3. The learned Advocate for the appellants pleaded that earlier the appellants had been given permission for clearance of the Dust Tea under Rule 56B to the other unit of the appellants factory for re-making the same into CTC tea by admixture of the Dust Tea with fresh tea leaves. The learned Advocate was asked to give a brief write-up of the processes carried on in the other factory and in the write-up which was obtained from the appellants Deputy General Manager, the process of the manufacture of orthodox tea has been set out. About 5 to 6% of dust grade of tea called Golden Dust is obtained in the process of manufacture of orthodox tea and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the same or any other factory for being re-made, refined, reconditioned or subjected to any other similar process in the factory: Provided that - (2) The assessee shall maintain a detailed account of the returned goods and the processes to which they are subjected, after their return to the factory in the proper form. (3) No refund under sub-rule (1) shall be paid until the processes mentioned therein have been completed and an account under sub-rule (2) having been rendered to the satisfaction of the Collector within six months of the return of the goods to the factory. No refund shall be admissible in respect of the duty-paid.- (i).... (ii) .... (iii) on goods which are disposed of in any manner other than for production of go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use under one tariff heading, there maybe more than one variety and class of goods. If the golden dust tea cleared for home consumption, from the factory were found to be unsaleable and the same were refined, reconditioned in the factory, the appellants would be eligible for the provisions made under Rule 173L. But in the present case, the finding of the Asst. Collector is correct that the golden dust tea cleared on payment of duty has been used as an input or raw material for manufacture of a different class of goods i.e. CTC teas." It is observed that the learned lower authorities have held that there was no return of the goods as such inasmuch as goods after clearance were taken to another unit of the appellants' factory and, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nged and which are sought to be brought back to the original status for the purpose of claiming the refund. The dictionary meaning also envisages the return of the goods to the original condition or a place. Once the goods had been cleared notwithstanding the fact that they had not moved to any other place or the premises of another buyer can be said to have been returned in terms of Rule 173L. The return does not mean that the goods first should move to another place and then from there these should be brought back. The term 'clearance of the goods' in the context of the Central Excise can only mean one thing i.e. once the goods are taken out of the factory, and these re-entered the factory premises. In this view, therefore, no fault can b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent variety. The term 're-make', as seen above, is of wide import and it can embrace a process of transformation, which has been carried out on lea. Therefore, we hold that the process as envisaged under Rule 173L as 're-making' has been carried on the Dust Tea. The re-making does not preclude the mixing of other ingredients so long as the class of goods manufactured remains the same. The next question that falls for our consideration is whether the same class of goods were manufactured out of the Dust tea or a different class of goods can be taken to have emerged out of the process of re-making. We observe the term 'class' is defined in the Webster's Dictionary as a general term for a group with common characteristics. In Concise Oxfo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 82 (10) E.L.T. 495 (G.O.I.)] the Government of India, considering the plea of the petitioners in that case that since the goods brought for re-processing and goods re-manufactured fall in the category of cigarettes it is a case of manufacture of the same class of goods under the same item of the Central Excise Tariff, have held as under: "The Government of India observes that under Item 4-H(2) of the Central Excise Tariff the excise duty is imposed on the item termed as cigarettes. This is a particular classification and includes all kinds of cigarattes whatsoever be the brand, trade name or description. These by converting Viscount cigarettes into Cavender cigarettes the petitioner did not in any manner change the class of the goods broug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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