Ejusdem generis limits Rule 173L refund relief where returned spare parts are converted into a distinct machine.

Rule 173L of the Central Excise Rules, 1944 does not cover returned spare parts that are used as inputs to manufacture a new and distinct product. The provision's processes, such as remaking, refining and reconditioning, were read by ejusdem generis as limited to similar treatment of the same goods, not conversion into a different commodity. Where the returned items are transformed into a concrete pump with a different classification and substantially different value, the rule is inapplicable and refund of duty on the original spare parts is not available.

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Issues: Whether Rule 173L of the Central Excise Rules, 1944 applied to a claim for refund where returned spare parts were used to manufacture a concrete pump and the cleared product was different from the returned goods.

Analysis: The returned goods were not cleared again as spare parts but were used as inputs for manufacturing a concrete pump, which was a distinct commodity falling under a different sub-heading and having a substantially different value. The processes contemplated by Rule 173L, namely remaking, refining, reconditioning or other similar processes, were held to be restricted by the principle of ejusdem generis, and conversion of spare parts into a new and different machine did not fall within that class of processes. The earlier decisions relied upon by the assessee were distinguished on facts because, in those cases, the returned goods remained goods of the same class after the subsequent process.

Conclusion: Rule 173L was held to be inapplicable and the respondents were held not entitled to refund of the duty originally paid on the spare parts.

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