TMI Blog1995 (1) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... uments. The instruments are highly sophisticated and sensitive. Sometimes it happens that a customer to whom these goods are supplied do not take delivery by accepting the sale documents from the Bank. Therefore, the goods are returned to the factory in original packed condition under the provisions of Rule 173L, as such, goods would need to be sold to other customers only after proper refining and reconditioning etc. as required in the rule. It is submitted by the appellants that they had carried out such process of retesting, rechecking and re-caliberation of the instruments before it is sold at a higher price after paying appropriate rate of duty. Therefore, they filed refund application under Rule 173L in respect of the earlier clearanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Collector. 5. On a careful consideration of the finding given by the lower authorities, we are of the considered opinion that the same is not sustainable. Rule 173L (1) reads as for the following reasons : RULE 173L. Refund of duty on goods returned to factory :- (1) The Collector may grant refund of the duty paid on manufactured excisable goods issued for home consumption from a factory, which are returned 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 :- ......." The above rule clearly grants the power to the Collector to grant refund of the duty paid on manufactured excisable goods for home consumption from the factory, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if it is required to be re-sold then it is required to be again retested, rechecked and recaliberated for the use of any other customer, whose needs and requirements are different. It is stated that said processes have added to the value of the goods and the appellants have re-sold the goods on added value by paying the duty. Therefore, the processes undertaken by the appellants are in the nature of remade, refined, and reconditioned . The processes indicated in the sub-rule (1) are for making the goods re-usable and for re-sale. The processes in this case are also to make the goods fit for sale to the customer. Therefore, these processes do fall within the category of any other similar process in the factory . In that event of the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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