https://www.taxtmi.com/caselaws?id=204004 Duty-free imported parts used in processing goods returned under Rule 16 were examined against Notification No. 25/99-Cus., with the department contending that the exemption applied only to manufacture and not to repair of defective goods. On a prima facie view, the process undertaken on the returned goods did not amount to manufacture, and the resultant goods could not be treated as manufactured goods for use of duty-free parts without duty. Full waiver of pre-deposit was declined; interim relief was granted only partly, subject to a monetary deposit, with the balance duty, interest and penalty stayed pending the appeal. en-us Fri, 14 Jan 2011 00:00:00 +0530 Wed, 29 Jun 2011 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204004 Duty-free imported parts used in processing goods returned under Rule 16 were examined against Notification No. 25/99-Cus., with the department contending that the exemption applied only to manufacture and not to repair of defective goods. On a prima facie view, the process undertaken on the returned goods did not amount to manufacture, and the resultant goods could not be treated as manufactured goods for use of duty-free parts without duty. Full waiver of pre-deposit was declined; interim relief was granted only partly, subject to a monetary deposit, with the balance duty, interest and penalty stayed pending the appeal. Case-Laws Customs Fri, 14 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204004