https://www.taxtmi.com/caselaws?id=72328 Repair, reconditioning or remaking of duty-paid defective compressors falls within Rule 173H where the process does not produce a commercially distinct article with a different name, character or use. Dismantling, reassembly, replacement of defective components, batch inter-mixing of identical parts, and replacement of a bottom shell followed by re-engraving of the serial number did not constitute manufacture because the compressors were re-issued in the same model, specification and quantity. Identity temporarily lost during repair does not by itself defeat Rule 173H relief. In the absence of proof of clandestine removal, suppression or fraud, the duty demand and penalty were unsustainable. en-us Mon, 04 Aug 1986 00:00:00 +0530 Wed, 18 May 2011 15:53:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72328 Repair, reconditioning or remaking of duty-paid defective compressors falls within Rule 173H where the process does not produce a commercially distinct article with a different name, character or use. Dismantling, reassembly, replacement of defective components, batch inter-mixing of identical parts, and replacement of a bottom shell followed by re-engraving of the serial number did not constitute manufacture because the compressors were re-issued in the same model, specification and quantity. Identity temporarily lost during repair does not by itself defeat Rule 173H relief. In the absence of proof of clandestine removal, suppression or fraud, the duty demand and penalty were unsustainable. Case-Laws Central Excise Mon, 04 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72328