TMI Blog2005 (7) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... : S.S. Sekhon, Member (T)]. Appellant was served with a Notice proposing to recover duty on goods (Gelatin Capsules) cleared by them after reprocessing during the period 1-3-1997 to 20-1-1998 on the grounds that no reprocessing under Rule 173H was conducted but it was a case of replaced goods cleared as the process allegedly of reprocessing conducted amounted to manufacture. 1.2 The demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cked material. As per provision of Rule 173H an assessee may subject to such condition as may be prescribed by the Commissioner bring into his factory excisable goods accompanied by duty paid documents for being remade refined, reconditioned, repair or subjected to any similar process in the factory and the same can be removed from the factory without payment of duty if not subje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the bench in the case of CC v. JG Glass Ltd. - 1988 (37) E.L.T. 248 (Tri-NRB). However, the Bench allowed the remelting of glass vials and recreating the same to be an activity covered by the rule. The rule itself does not provide for the meaning of the words Reconditioning/remelting/repair etc. that are permissible. The Chambers Twentieth Condensed Dictionary define the same to encompass the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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