Clearance without duty under Rule 173H is limited to actual quantity obtained; Rule 173L permits full duty refund. Under Rule 173H, only the actual quantity physically obtained after re-processing of duty paid goods may be cleared without payment of duty; clearance must be limited to the post reprocessing yield. Under Rule 173L, where re-processing amounts to manufacture, the refund of full duty paid on the original consignment is to be made without any deduction for quantities lost during re-processing, as no provision exists for such deductions.
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.
Clearance without duty under Rule 173H is limited to actual quantity obtained; Rule 173L permits full duty refund.
Under Rule 173H, only the actual quantity physically obtained after re-processing of duty paid goods may be cleared without payment of duty; clearance must be limited to the post reprocessing yield. Under Rule 173L, where re-processing amounts to manufacture, the refund of full duty paid on the original consignment is to be made without any deduction for quantities lost during re-processing, as no provision exists for such deductions.
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