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of <h1>Finance Ministry Retains Rule 173L, Ensures Duty Refund for Reprocessed Goods to Prevent Waste and Support Trade.</h1> The circular from the Ministry of Finance, dated March 11, 1988, addresses a recommendation from a Collectors' Conference to delete Rule 173L. This rule allows for the refund of duty on excisable goods returned to the factory for reprocessing or remanufacturing. The Board examined the recommendation and decided against deleting the rule, as its removal would prevent manufacturers from returning defective goods for reprocessing, potentially leading to waste. The decision aims to maintain the facility that benefits trade by allowing the reprocessing of defective goods.
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