Duty-free export of excisable goods is permitted subject to approval, Board-prescribed safeguards, and specified fuel exclusions. Export of excisable goods without payment of duty is permitted from a factory, warehouse or other approved premises, and materials may also be removed without duty for use in the manufacture or processing of goods meant for export, subject to approval by the Principal Commissioner or Commissioner. The export or removal is governed by conditions, safeguards and procedure specified by notification of the Board, and the rule excludes motor spirit, high-speed diesel oil and aviation turbine fuel except for specified exports by Public Sector Oil Companies.
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.
Duty-free export of excisable goods is permitted subject to approval, Board-prescribed safeguards, and specified fuel exclusions.
Export of excisable goods without payment of duty is permitted from a factory, warehouse or other approved premises, and materials may also be removed without duty for use in the manufacture or processing of goods meant for export, subject to approval by the Principal Commissioner or Commissioner. The export or removal is governed by conditions, safeguards and procedure specified by notification of the Board, and the rule excludes motor spirit, high-speed diesel oil and aviation turbine fuel except for specified exports by Public Sector Oil Companies.
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