Meaning of 'remade' clarified: non-remanufacture for conditional re-clearance but remanufacture for refund-on-return. Clarification that the word remade has distinct meanings: in the provision permitting retention and conditional re-clearance of duty-paid goods without duty, remade does not amount to remanufacture, whereas in the provision allowing refund of duty on goods returned for remaking, remade does amount to remanufacture, since those goods involve a manufacturing process and can only be re-cleared on payment of duty.
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.
Meaning of 'remade' clarified: non-remanufacture for conditional re-clearance but remanufacture for refund-on-return.
Clarification that the word remade has distinct meanings: in the provision permitting retention and conditional re-clearance of duty-paid goods without duty, remade does not amount to remanufacture, whereas in the provision allowing refund of duty on goods returned for remaking, remade does amount to remanufacture, since those goods involve a manufacturing process and can only be re-cleared on payment of duty.
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