TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Clarification on 'Remade' in Central Excise Rules 173H & 173L: Differentiating Between Remaking and Remanufacture.</h1> The circular addresses confusion regarding the term 'remade' in Rules 173H and 173L of the Central Excise Rules, 1944. It clarifies that in Rule 173H, 'remade' refers to a process that does not amount to remanufacture, allowing duty-paid goods to be retained or re-entered into a factory without additional duty if no manufacturing occurs. Conversely, Rule 173L involves goods returned for remaking, which implies remanufacture, requiring duty payment upon clearance. The Ministry of Law's interpretation supports this distinction, and the Board has accepted this view for implementation in relevant field formations.
TaxTMI 
TaxTMI 
