https://www.taxtmi.com/caselaws?id=112145 Goods brought back into the factory under Rule 173H for repacking and relabelling may attract interim protection where the assessee has followed the prescribed procedure by filing declarations and maintaining separate accounts. The Tribunal noted a prima facie case that the activity was undertaken only to correct defects in rejected goods, and that the department's treatment of repacking and relabelling as manufacture under Note 2 to Chapter 38 did not justify immediate demand at the clearance stage. On that basis, the applicants were granted waiver of pre-deposit and recovery of duty was stayed pending appeal. en-us Thu, 17 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 17:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112145 Goods brought back into the factory under Rule 173H for repacking and relabelling may attract interim protection where the assessee has followed the prescribed procedure by filing declarations and maintaining separate accounts. The Tribunal noted a prima facie case that the activity was undertaken only to correct defects in rejected goods, and that the department's treatment of repacking and relabelling as manufacture under Note 2 to Chapter 38 did not justify immediate demand at the clearance stage. On that basis, the applicants were granted waiver of pre-deposit and recovery of duty was stayed pending appeal. Case-Laws Central Excise Thu, 17 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112145