Return of defective goods for reprocessing, remanufacture etc.

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....g, remanufacture etc. Circular No. 21/88 Dated 11-3-1988 [From F. No. 218/60/87-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Recommend....

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....that rule 173L relates to refund of duty in respect of duty paid excisable goods brought back in the factory for reprocessing, re-manufacture etc. This is no doubt a facility extended for the benefit ....