https://www.taxtmi.com/caselaws?id=77316 Duty was not sustainable on vehicles returned to the factory after export where they were properly accounted for, repaired and ultimately exported, because the rule governing return of goods to the factory applied. Duty was also not maintainable on vehicles damaged during manufacture and repaired before clearance, as duty is chargeable on removal and the repairs formed part of the permissible manufacturing and clearance process. For vehicles cleared for home consumption and returned for repair, fresh adjudication was appropriate because relief for returned goods under Rule 173L required concurrent consideration in determining net duty liability. en-us Wed, 20 Jan 2010 00:00:00 +0530 Mon, 06 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77316 Duty was not sustainable on vehicles returned to the factory after export where they were properly accounted for, repaired and ultimately exported, because the rule governing return of goods to the factory applied. Duty was also not maintainable on vehicles damaged during manufacture and repaired before clearance, as duty is chargeable on removal and the repairs formed part of the permissible manufacturing and clearance process. For vehicles cleared for home consumption and returned for repair, fresh adjudication was appropriate because relief for returned goods under Rule 173L required concurrent consideration in determining net duty liability. Case-Laws Central Excise Wed, 20 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77316