2001 (8) TMI 1091

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.... Shri A.K. Jain, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant is a manufacturer of carburettors. It received a consignment of such carburettors from a person from whom they have been supplied for removal of defects in them. It carried out reconditioning of the carburettors and returned them without payment of duty, claiming the benefit of Rule 173H. The ....