Special procedure for removal of semi-finished goods allows duty-free temporary removals subject to commissioner conditions. The Principal Commissioner of Central Excise or Commissioner may, by special order and subject to specified conditions, permit a manufacturer to remove semi-finished excisable goods to another premises for manufacturing processes and allow their return to the factory without payment of duty, or permit removal to other registered premises where they may be removed on payment of duty or without payment of duty for export.
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.
Special procedure for removal of semi-finished goods allows duty-free temporary removals subject to commissioner conditions.
The Principal Commissioner of Central Excise or Commissioner may, by special order and subject to specified conditions, permit a manufacturer to remove semi-finished excisable goods to another premises for manufacturing processes and allow their return to the factory without payment of duty, or permit removal to other registered premises where they may be removed on payment of duty or without payment of duty for export.
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