Return of duty-paid goods: manufacturers may accept non own goods for refining or reconditioning subject to prescribed conditions. The Board construes the word return in the relevant rule not to require that duty paid goods be brought back only to the factory that originally manufactured them. A manufacturer's factory may receive duty paid goods for refining, re making, reconditioning or similar purposes even if the goods were not originally manufactured by that factory, provided all other prescribed conditions for such receipt are complied with.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Return of duty-paid goods: manufacturers may accept non own goods for refining or reconditioning subject to prescribed conditions.
The Board construes the word return in the relevant rule not to require that duty paid goods be brought back only to the factory that originally manufactured them. A manufacturer's factory may receive duty paid goods for refining, re making, reconditioning or similar purposes even if the goods were not originally manufactured by that factory, provided all other prescribed conditions for such receipt are complied with.
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