https://www.taxtmi.com/caselaws?id=123176 Duty-paid goods received back into the factory for remaking, after D-3 intimation, were covered by Rule 173H where the goods remained polyester chips under the same tariff heading. The process undertaken did not result in a new excisable product, because a mere change or upgradation in grade does not amount to manufacture for central excise purposes. On that basis, clearance of the remade goods without payment of duty was held to be permissible and the duty demand was not sustainable. en-us Tue, 04 Dec 2007 00:00:00 +0530 Sat, 08 Sep 2012 13:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123176 Duty-paid goods received back into the factory for remaking, after D-3 intimation, were covered by Rule 173H where the goods remained polyester chips under the same tariff heading. The process undertaken did not result in a new excisable product, because a mere change or upgradation in grade does not amount to manufacture for central excise purposes. On that basis, clearance of the remade goods without payment of duty was held to be permissible and the duty demand was not sustainable. Case-Laws Central Excise Tue, 04 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123176