https://www.taxtmi.com/circulars?id=7120 The term 'remade' has two distinct meanings: where retention and re clearance without duty are permitted, it denotes processes not amounting to manufacture; where refund of duty on returned goods is provided, it denotes remanufacture involving a manufacturing process, with clearance governed by duty payable on excisable goods. en-us Wed, 07 Jan 1987 00:00:00 +0530 Thu, 09 Jul 2009 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7120 The term 'remade' has two distinct meanings: where retention and re clearance without duty are permitted, it denotes processes not amounting to manufacture; where refund of duty on returned goods is provided, it denotes remanufacture involving a manufacturing process, with clearance governed by duty payable on excisable goods. Circulars Central Excise Wed, 07 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7120