Refund of duty for returned goods retained to allow reprocessing and avoid waste, rule deletion rejected. The Board declined to delete Rule 173L, which provides for refund of excise duty where duty-paid goods are returned to the factory for reprocessing, remanufacture or repair. The Board found the rule prevents destruction or abandonment of defective or damaged goods and serves a trade-facilitating, resource-conserving purpose, and therefore retained the refund mechanism under the existing framework.
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.
Refund of duty for returned goods retained to allow reprocessing and avoid waste, rule deletion rejected.
The Board declined to delete Rule 173L, which provides for refund of excise duty where duty-paid goods are returned to the factory for reprocessing, remanufacture or repair. The Board found the rule prevents destruction or abandonment of defective or damaged goods and serves a trade-facilitating, resource-conserving purpose, and therefore retained the refund mechanism under the existing framework.
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