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of <h1>Reconditioning old bearings not manufacturing new goods; duty exemption for reconditioned bearings upheld.</h1> <h3>IN RE : JS. BROTHERS</h3> IN RE : JS. BROTHERS - 1977 (1) E.L.T. (J 84) (Collr. Appl.) The Assistant Appellate Collector of Central Excise ruled that reconditioning old bearings is not manufacturing new goods, so no duty is charged on reconditioned bearings. The cost of Hub should be excluded from the cost of bearings. The appellants were found manufacturing new bearings without a license, upholding the penalty for this offense. Duty exemption on rolling bearings may be allowed. The penalty imposed was reduced to Rs. 100, and duty on reconditioned bearings will not be charged.
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