Central Excise - Provisions of Rules 173H and 173L - Clarification regarding

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....les 173H and 173L - Clarification regarding. Reference is invited to Board's letter F. No. 212/2/86-CX.6, dated the 16th May, 1986 wherein it has been clarified that since under Rules 173H and 173L there are no specific provisions for making any deduction towards processing losses, no such deduction should be made. In other words it has been clarified that under Rule 173H the exact quantity/quant....

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....of duty under Rule 173H. In case of Rule 173L, the re-processing etc. does amount to manufacture and therefore the entire duty paid on the goods brought back under Rule 173L is to be refinded irrespective of losses that may occur during the re-processing etc. because there is no specific provision under this rule for making any deduction. Board has accordingly re-considered its decision and has di....