https://www.taxtmi.com/caselaws?id=72328 Rule 173H of the Central Excise Rules, 1944 allowed duty-free retention, re-entry and removal only where returned goods were repaired, reconditioned or remade without amounting to manufacture. The article explains that manufacture requires a commercially distinct article with a different name, character or use, but dismantling, replacement of defective parts, inter-mixing of identical parts, or even reassembly with a replaced bottom shell and re-engraved serial number did not create a new commodity where the compressors were re-issued in the same model, specification and quantity. It also notes that there was no proof of clandestine removal, suppression or fraud, and the related duty demand and penalty were therefore 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 Rule 173H of the Central Excise Rules, 1944 allowed duty-free retention, re-entry and removal only where returned goods were repaired, reconditioned or remade without amounting to manufacture. The article explains that manufacture requires a commercially distinct article with a different name, character or use, but dismantling, replacement of defective parts, inter-mixing of identical parts, or even reassembly with a replaced bottom shell and re-engraved serial number did not create a new commodity where the compressors were re-issued in the same model, specification and quantity. It also notes that there was no proof of clandestine removal, suppression or fraud, and the related duty demand and penalty were therefore unsustainable. Case-Laws Central Excise Mon, 04 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72328