Reconditioning Duty-Paid Vehicles u/r 16(2) Not Manufacturing; Appellant Owes Differential Duty for Insufficient Payment.

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....Returned goods - re-conditioning of the duty paid motor vehicle - Rule 16(2) - whether the the process on the re-made goods, amounts to manufacture or not? - Held No - However the duty paid by the appellant is short, accordingly the differential duty demand confirmed - AT....