https://www.taxtmi.com/caselaws?id=105813 Machines used for exhibition that were subsequently tested and repaired could amount to reconditioning where the work restored them to a condition nearly corresponding to their post-manufacture state. Mere testing alone does not constitute remaking or reconditioning, but removal of wear, tear and defects to make the machines fit for resale falls within Rule 173L. The benefit under the rule, including refund of duty, was therefore available for the reconditioned machines. en-us Thu, 02 Nov 1995 00:00:00 +0530 Sat, 10 Mar 2012 10:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105813 Machines used for exhibition that were subsequently tested and repaired could amount to reconditioning where the work restored them to a condition nearly corresponding to their post-manufacture state. Mere testing alone does not constitute remaking or reconditioning, but removal of wear, tear and defects to make the machines fit for resale falls within Rule 173L. The benefit under the rule, including refund of duty, was therefore available for the reconditioned machines. Case-Laws Central Excise Thu, 02 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105813