1980 (5) TMI 34

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..... its on payment of duty of Rs 9260. Subsequently they brought the goods back to the factory for reprocessing under Rule 173L. The goods were reprocessed into Glucose-D biscuits and Gingernut biscuits. On the reprocessed biscuits they again paid a duty of 7859.31. This amount was later claimed as refund. The Asstt. Collector held that proviso 3(iii) to Rule 173L stipulates that the goods should be r .....

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..... back for reprocessing were biscuits and the goods that were cleared after reprocessing were also biscuits. They thus fell under the same class of goods, namely, biscuits. The words used in proviso 3(iii) to Rule 173L are 'goods of the same class' and not goods of the same variety. Biscuits are excisable under sub-item (1) of Item l-C, Central Excise Tariff. Within this item there are no sub-items .....

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