9911796707
TMI Blog1997 (9) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Appellant. Shri V.K. Puri, SDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - The appellants herein manufacturer of `Silver Alloy Contacts' falling under Chapter 85 sub-heading 8538.00 CETA. They supplied the goods numbering 5338 to M/s. Kirlosker System Ltd. under various gate passes during the period October 1988 and March 1989. These were however, received ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 21-5-1990 under permission from the Departmental Authorities. This material after re-processing was cleared again on payment of duty on 15-6-1990. The appellant thereafter filed a refund claim under Rule 173L of the duty paid goods originally received back into the factory. The amount of refund claim was Rs. 28,308/-. The jurisdictional Assistant Commissioner of Central Excise, Vapi Div. II by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learance of the goods second time. Therefore, admittedly the appellants have complied with the procedural requirement for the purpose of refund under Rule 173L. The question is whether the terms of that rule have been satisfied. It is seen that in respect of 2,200 pieces of silver alloy contacts, they had found another customer and they have subjected to goods to re-polishing, re-testing and re- p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cover a process of transformation. In the present case therefore the appellants will be still within the ambit of Rule 173L when the returned Silver Alloy Contacts were remade by remelting and reprocessing into silver alloy contacts to suit the specification of another customer. Therefore, it is held that the appellants in this case are eligible for refund under Rule 173L of Central Excise Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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