https://www.taxtmi.com/caselaws?id=112944 Sorting, repacking and clearing duty-paid damaged goods was treated as manufacture where the relevant tariff chapters specifically covered repacking and re-labelling, so refund under Rule 173L could not be denied on that objection. The factual position that the same goods were received damaged, processed in the factory, and then cleared on payment of duty was not disputed. On that basis, the refund claim was held admissible and the Revenue's objection failed. en-us Fri, 12 Mar 2004 00:00:00 +0530 Wed, 02 May 2012 17:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112944 Sorting, repacking and clearing duty-paid damaged goods was treated as manufacture where the relevant tariff chapters specifically covered repacking and re-labelling, so refund under Rule 173L could not be denied on that objection. The factual position that the same goods were received damaged, processed in the factory, and then cleared on payment of duty was not disputed. On that basis, the refund claim was held admissible and the Revenue's objection failed. Case-Laws Central Excise Fri, 12 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112944