https://www.taxtmi.com/caselaws?id=52947 Duty on returned and repaired cars depends on the governing excise return provisions and the factual basis for repair. Cars originally cleared for export and later brought back to the factory were held outside a sustainable duty demand where the return mechanism under Rule 173M was not properly applied. Cars damaged before clearance and repaired in the factory were also found not to attract the demand, because Rule 49 permits necessary pre-removal processes to make goods marketable. For cars returned after home consumption clearance, the matter required fresh consideration of the assessee's Rule 173L claim and a consolidated determination of net duty liability. en-us Tue, 08 Jun 2004 00:00:00 +0530 Fri, 08 Oct 2010 16:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52947 Duty on returned and repaired cars depends on the governing excise return provisions and the factual basis for repair. Cars originally cleared for export and later brought back to the factory were held outside a sustainable duty demand where the return mechanism under Rule 173M was not properly applied. Cars damaged before clearance and repaired in the factory were also found not to attract the demand, because Rule 49 permits necessary pre-removal processes to make goods marketable. For cars returned after home consumption clearance, the matter required fresh consideration of the assessee's Rule 173L claim and a consolidated determination of net duty liability. Case-Laws Central Excise Tue, 08 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52947