https://www.taxtmi.com/caselaws?id=107280 Testing of duty-paid goods to make them marketable was treated as a form of reconditioning within Rule 173L of the Central Excise Rules. The goods had been cleared under the Rule 173L procedure after the required declaration, and the testing was found necessary for marketability. On that basis, the appellate view was upheld that the activity fell within reconditioning and the refund could not be denied. en-us Wed, 26 Feb 2003 00:00:00 +0530 Wed, 21 Mar 2012 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107280 Testing of duty-paid goods to make them marketable was treated as a form of reconditioning within Rule 173L of the Central Excise Rules. The goods had been cleared under the Rule 173L procedure after the required declaration, and the testing was found necessary for marketability. On that basis, the appellate view was upheld that the activity fell within reconditioning and the refund could not be denied. Case-Laws Central Excise Wed, 26 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107280