https://www.taxtmi.com/caselaws?id=83670 Rule 173H allowed duty-paid transformers to re-enter the factory within one year, and that statutory requirement was satisfied; a later clearance after six months from re-entry was not barred by any time limit in the rule, so an administrative trade notice could not defeat the benefit. However, the record did not clearly show whether the transformers were merely re-cleared or had been re-manufactured from 550 KVA to 800 KVA, in which case duty could arise on the value of re-processing. The clearance objection was rejected on the six-month point, and the re-manufacture issue was remitted for limited fresh examination. en-us Mon, 08 Feb 1993 00:00:00 +0530 Thu, 14 Jul 2011 18:14:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83670 Rule 173H allowed duty-paid transformers to re-enter the factory within one year, and that statutory requirement was satisfied; a later clearance after six months from re-entry was not barred by any time limit in the rule, so an administrative trade notice could not defeat the benefit. However, the record did not clearly show whether the transformers were merely re-cleared or had been re-manufactured from 550 KVA to 800 KVA, in which case duty could arise on the value of re-processing. The clearance objection was rejected on the six-month point, and the re-manufacture issue was remitted for limited fresh examination. Case-Laws Customs Mon, 08 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83670