Receipt of goods under Rules 51A and 173H - Regarding

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..... nd 173H - Regarding. References and representations have been received by the Board pointing out difficulties experienced in furnishing duty paying documents in certain cases while receiving goods under Rule 51A or Rule 173H. 2. The matter has been examined by the Board. It is observed that Rules 51A and 173H apply only to duty paid goods. As such it is imperative that duty paying documents s .....

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..... e goods are proposed to be brought into the factory under Rules 51A and 173H purposes of being re-made, refined, reconditioned, repaired etc. 3. Clarifications have also been sought by a number of Collectors as to whether Rules 51A and 173H permit receipt even of those goods which have not been manufactured in that particular factory. As regards rule 51A there is no restriction that the goods p .....

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