https://www.taxtmi.com/caselaws?id=124900 Defective plastic chairs returned by buyers could be received and reprocessed under Rule 173H of the Central Excise Rules, 1944, where the prescribed intimation procedure was followed. Grinding, pulverising, melting and remoulding were treated as permissible reconditioning or remaking of returned goods, consistent with the Tribunal's earlier ruling in Baijnath Plastic Products. On that basis, confiscation and penalties were not sustainable, and the Revenue's appeal was rejected. en-us Wed, 02 Apr 2008 00:00:00 +0530 Tue, 16 Oct 2012 18:40:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124900 Defective plastic chairs returned by buyers could be received and reprocessed under Rule 173H of the Central Excise Rules, 1944, where the prescribed intimation procedure was followed. Grinding, pulverising, melting and remoulding were treated as permissible reconditioning or remaking of returned goods, consistent with the Tribunal's earlier ruling in Baijnath Plastic Products. On that basis, confiscation and penalties were not sustainable, and the Revenue's appeal was rejected. Case-Laws Central Excise Wed, 02 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124900