2003 (2) TMI 266 - AT - Central Excise

Summary

The Revenue appealed against the Commissioner (Appeals) order regarding a refund issue of Rs. 580.00 for goods cleared after testing. The Commissioner (Appeals) allowed the appeal, stating that testing is considered a process of reconditioning under Rule 173L, making the goods marketable. The appeal by the Revenue was dismissed by the Appellate Tribunal CEGAT, Mumbai.