Central Excise - Question regarding confusion created by the word 'remade' used in Rules 173H and 173L - Clarification regarding Circular No. 2/87

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....ernment of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Question regarding confusion created by the word 'remade' used in Rules 173H and 173L - Clarification regarding. Attention is invited to the word "remade" used in Rules 173H and 173L of the Central Excise Rules, 1944. The view is that though the same word has been used in both the rules, the conno....

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....ting to manufacture was involved in remaking them. Thus, it becomes clear from the language of the aforesaid sub-rule that the meaning attached to the word 'remade' as used in this rule does not amount to remanufacture." Now, we come to Rule 173L of the said Rules which provides for refund of the duty paid on goods which are returned to the factory for being 'remade'. The excisable goods can be c....