https://www.taxtmi.com/caselaws?id=109999 Returned excisable goods that are recalibrated after being brought back to the factory fall within Rule 173L, because the process amounts to a form of re-making, re-conditioning, or similar treatment; the refund claim was therefore sustained. Clearance of the goods for exhibition purposes was also treated as clearance for home consumption, since the clearance was within India and there was no material to show that the exhibition was outside India. On both substantive issues, the assessee's case succeeded. en-us Wed, 10 Sep 2003 00:00:00 +0530 Fri, 13 Apr 2012 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109999 Returned excisable goods that are recalibrated after being brought back to the factory fall within Rule 173L, because the process amounts to a form of re-making, re-conditioning, or similar treatment; the refund claim was therefore sustained. Clearance of the goods for exhibition purposes was also treated as clearance for home consumption, since the clearance was within India and there was no material to show that the exhibition was outside India. On both substantive issues, the assessee's case succeeded. Case-Laws Central Excise Wed, 10 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109999