https://www.taxtmi.com/caselaws?id=83958 For Rule 173L(3), goods returned to a factory and the reprocessed goods cleared later are treated as goods of the same class where they fall within the same tariff item and are not shown to have distinct characteristics. The expression "same class" is construed broadly by reference to ordinary meaning and shared attributes, and the absence of a statutory definition does not narrow that approach. On the facts discussed, both the returned crude copper phthalocyanine and the cleared product fell under the same tariff item, and no evidence established material difference. The refund claim was therefore admissible and the contrary view was unsustainable. en-us Fri, 25 Nov 1994 00:00:00 +0530 Mon, 18 Jul 2011 18:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83958 For Rule 173L(3), goods returned to a factory and the reprocessed goods cleared later are treated as goods of the same class where they fall within the same tariff item and are not shown to have distinct characteristics. The expression "same class" is construed broadly by reference to ordinary meaning and shared attributes, and the absence of a statutory definition does not narrow that approach. On the facts discussed, both the returned crude copper phthalocyanine and the cleared product fell under the same tariff item, and no evidence established material difference. The refund claim was therefore admissible and the contrary view was unsustainable. Case-Laws Central Excise Fri, 25 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83958