https://www.taxtmi.com/circulars?id=7121 Clarification that the word remade has distinct meanings: in the provision permitting retention and conditional re-clearance of duty-paid goods without duty, remade does not amount to remanufacture, whereas in the provision allowing refund of duty on goods returned for remaking, remade does amount to remanufacture, since those goods involve a manufacturing process and can only be re-cleared on payment of duty. en-us Wed, 07 Jan 1987 00:00:00 +0530 Thu, 09 Jul 2009 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7121 Clarification that the word remade has distinct meanings: in the provision permitting retention and conditional re-clearance of duty-paid goods without duty, remade does not amount to remanufacture, whereas in the provision allowing refund of duty on goods returned for remaking, remade does amount to remanufacture, since those goods involve a manufacturing process and can only be re-cleared on payment of duty. Circulars Central Excise Wed, 07 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7121