https://www.taxtmi.com/caselaws?id=92674 Rule 173H permits retention or receipt of duty-paid goods for re-making, reconditioning or similar work only where the process does not amount to manufacture. A converted honing machine was held to have undergone substantial alteration, including changes to spindle speed, addition of a longitudinal table and adaptation for a new use, so the machine received and the machine cleared were not the same in form, capacity or capability. The process was therefore treated as manufacture, and Rule 173H benefit was unavailable. On valuation, the assessable value was confined to the elements actually adopted in assessment; the full landed cost of the old machine was excluded, and packing charges were not added where they were not part of the original computation. en-us Fri, 09 Apr 1999 00:00:00 +0530 Fri, 04 Nov 2011 12:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92674 Rule 173H permits retention or receipt of duty-paid goods for re-making, reconditioning or similar work only where the process does not amount to manufacture. A converted honing machine was held to have undergone substantial alteration, including changes to spindle speed, addition of a longitudinal table and adaptation for a new use, so the machine received and the machine cleared were not the same in form, capacity or capability. The process was therefore treated as manufacture, and Rule 173H benefit was unavailable. On valuation, the assessable value was confined to the elements actually adopted in assessment; the full landed cost of the old machine was excluded, and packing charges were not added where they were not part of the original computation. Case-Laws Central Excise Fri, 09 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92674