https://www.taxtmi.com/caselaws?id=85644 Goods validly received back under Rule 173H of the Central Excise Rules, 1944 for remaking did not undergo fresh manufacture where the process only modified the motor bikes and the cleared goods remained within the same tariff heading. Rule 173H contains no deeming fiction for treating the processed goods as newly manufactured, unlike Rule 173L; therefore, differential duty could not be demanded merely because the re-cleared goods fetched a higher price. The demand was held unsustainable and set aside in favour of the assessee. en-us Wed, 22 May 1996 00:00:00 +0530 Sat, 06 Aug 2011 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85644 Goods validly received back under Rule 173H of the Central Excise Rules, 1944 for remaking did not undergo fresh manufacture where the process only modified the motor bikes and the cleared goods remained within the same tariff heading. Rule 173H contains no deeming fiction for treating the processed goods as newly manufactured, unlike Rule 173L; therefore, differential duty could not be demanded merely because the re-cleared goods fetched a higher price. The demand was held unsustainable and set aside in favour of the assessee. Case-Laws Central Excise Wed, 22 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85644