2001 (8) TMI 1091 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal of a carburettor manufacturer regarding reconditioning of goods, citing Rule 173H and previous case law. The tribunal ruled in favor of the appellant, setting aside the objection raised by the department. The appellant was not required to pay duty for the reconditioning process, and the objection about the duration of goods retention was dismissed based on previous legal decisions.