https://www.taxtmi.com/caselaws?id=95330 Rule 173L(3)(iii) requires the returned goods and the remade goods to belong to the same class, and that expression is to be construed broadly by reference to common characteristics rather than identical tariff classification. Aluminium sheets returned for remaking and aluminium ingots produced after processing were therefore treated as goods of the same class, even though they fell under different tariff headings. The refund was held admissible, and the objection based solely on tariff classification was rejected. en-us Fri, 15 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 12:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95330 Rule 173L(3)(iii) requires the returned goods and the remade goods to belong to the same class, and that expression is to be construed broadly by reference to common characteristics rather than identical tariff classification. Aluminium sheets returned for remaking and aluminium ingots produced after processing were therefore treated as goods of the same class, even though they fell under different tariff headings. The refund was held admissible, and the objection based solely on tariff classification was rejected. Case-Laws Central Excise Fri, 15 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95330