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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Re-export of unutilised goods permitted with excise authority permission within prescribed period; re-export value must not be less than import value.</h1> A manufacturer who obtained concessional import benefits may re-export unutilised or defective imported goods with prior permission of the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise within six months from import; the value for re-export must not be less than the value at the time of import.

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