Interpretation of the word 'Remade' used in Rules 173H and 173L

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..... Subject : Interpretation of the word 'Remade' used in Rules 173H and 173L The following opinion of the Ministry of Law has been accepted by the Board and the same may be brought to the notice of the field formations. "As per Rule 173H of the Central Excise Rules, 1944, the assessee may subject to the conditions specified by the Collector retain in or bring into his factory or warehouse the d .....

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..... goods are returned to the factory under this rule, the same can be cleared again by paying the duty payable. It means the goods in question have gone under process of manufacturing which were returned for being 'remade'. Thus, the meaning attached to the word 'remade' as used in this rule amounts to remanufacture. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Man .....

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