https://www.taxtmi.com/caselaws?id=119691 Colour picture tubes returned by television manufacturers for repair are not to be treated as clandestinely manufactured goods where D-3 declarations, repair registers, sender invoices under Rule 57F(3), and despatch invoices contemporaneously support receipt and repair under Rule 173H. Serial number-wise correlation cannot reasonably be required where serial numbers were not recorded at the original clearance stage. In the absence of contrary evidence, such documentary records establish the repair character of the goods and do not support central excise duty, confiscation, or a clandestine manufacture allegation. en-us Thu, 18 May 2006 00:00:00 +0530 Thu, 12 Jul 2012 15:45:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119691 Colour picture tubes returned by television manufacturers for repair are not to be treated as clandestinely manufactured goods where D-3 declarations, repair registers, sender invoices under Rule 57F(3), and despatch invoices contemporaneously support receipt and repair under Rule 173H. Serial number-wise correlation cannot reasonably be required where serial numbers were not recorded at the original clearance stage. In the absence of contrary evidence, such documentary records establish the repair character of the goods and do not support central excise duty, confiscation, or a clandestine manufacture allegation. Case-Laws Central Excise Thu, 18 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119691