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of <h1>Clarification on Excise Rules: Rule 173H allows duty-free clearance on reprocessed goods; Rule 173L permits full duty refund.</h1> The circular clarifies provisions under Rules 173H and 173L of the Central Excise regulations. Under Rule 173H, goods reprocessed without further manufacturing can be cleared without duty, but only the actual quantity obtained after reprocessing is eligible. Rule 173L allows for a full refund of duty on original consignments without deductions for losses during reprocessing, as reprocessing is considered manufacturing. The Board has reaffirmed these positions, directing that clearances and refunds be regulated accordingly. Field formations are to be informed, and a trade notice should be issued to update relevant stakeholders.
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