https://www.taxtmi.com/caselaws?id=80595 Rule 173L was construed to allow refund where duty-paid tea was returned to another factory of the same assessee for processing into a different variety, because "returned" and "re-made" were read in their ordinary and contextual sense. The decisive point was that the processed product remained within the same tariff class of tea; "same class of goods" was treated as broader than "same variety", so orthodox tea and CTC tea were both treated as tea for tariff purposes. Re-making could also involve mixing other ingredients, provided the final product stayed within the same class and the other conditions of the rule were met. en-us Tue, 13 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 18:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80595 Rule 173L was construed to allow refund where duty-paid tea was returned to another factory of the same assessee for processing into a different variety, because "returned" and "re-made" were read in their ordinary and contextual sense. The decisive point was that the processed product remained within the same tariff class of tea; "same class of goods" was treated as broader than "same variety", so orthodox tea and CTC tea were both treated as tea for tariff purposes. Re-making could also involve mixing other ingredients, provided the final product stayed within the same class and the other conditions of the rule were met. Case-Laws Central Excise Tue, 13 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80595