https://www.taxtmi.com/caselaws?id=86506 Rule 173H permits duty-paid goods to be returned to the factory for remaking, refining, reconditioning, repair or similar processing and re-cleared without fresh duty where the process does not amount to manufacture and prescribed conditions are met. Goods originally assessed to excise duty do not become liable to differential duty merely because reconditioning permits resale at a higher price. A fresh levy may arise only where processing produces a new and distinct commodity or breaches conditions governing return and re-clearance. Reassessment solely on the basis of the higher resale price would result in double taxation. en-us Tue, 29 Oct 1996 00:00:00 +0530 Thu, 25 Aug 2011 12:38:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86506 Rule 173H permits duty-paid goods to be returned to the factory for remaking, refining, reconditioning, repair or similar processing and re-cleared without fresh duty where the process does not amount to manufacture and prescribed conditions are met. Goods originally assessed to excise duty do not become liable to differential duty merely because reconditioning permits resale at a higher price. A fresh levy may arise only where processing produces a new and distinct commodity or breaches conditions governing return and re-clearance. Reassessment solely on the basis of the higher resale price would result in double taxation. Case-Laws Central Excise Tue, 29 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86506