Interpretation of remade clarifies duty treatment for non manufacturing alterations versus remanufacture under excise rules on clearance The term 'remade' has two distinct meanings: where retention and re clearance without duty are permitted, it denotes processes not amounting to manufacture; where refund of duty on returned goods is provided, it denotes remanufacture involving a manufacturing process, with clearance governed by duty payable on excisable goods.
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.
Interpretation of remade clarifies duty treatment for non manufacturing alterations versus remanufacture under excise rules on clearance
The term 'remade' has two distinct meanings: where retention and re clearance without duty are permitted, it denotes processes not amounting to manufacture; where refund of duty on returned goods is provided, it denotes remanufacture involving a manufacturing process, with clearance governed by duty payable on excisable goods.
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