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of <h1>Appellate Tribunal rules in favor of carburettor manufacturer on duty liability for reconditioning process</h1> <h3>SPACO CARBURETTORS (INDIA) LTD. Versus COMMISSIONER OF C. EX., VADODARA</h3> The Appellate Tribunal CEGAT, Mumbai ruled in favor of the carburettor manufacturer, allowing their appeal regarding reconditioning of goods. The tribunal ... Demand - Return of duty paid defective goods by customers 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.
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