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of <h1>Central Board Clarifies 'Remade' in Rules 173H & 173L: Manufacturing vs. Non-Manufacturing for Duty Application and Refunds.</h1> The circular issued by the Central Board of Excise & Customs clarifies the interpretation of the term 'remade' in Rules 173H and 173L of the Central Excise Rules, 1944. Under Rule 173H, 'remade' refers to processes that do not constitute manufacturing, allowing goods to be cleared without additional duty if no manufacturing is involved. Conversely, Rule 173L considers 'remade' to imply remanufacturing, permitting duty refunds for goods returned to the factory for such processes. This distinction affects how duty is applied and refunded under these rules.
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