Removal of semi-finished goods: permitted transfers under conditional excise permits allow duty suspension or duty treatment for export. Rule 21 authorises the competent Central Excise authority to permit manufacturers, by special order and subject to conditions, to remove excisable semi-finished goods to other premises for manufacturing processes and to return them to the factory without payment of duty, or to transfer them to other registered premises where removal may be allowed on payment of duty or without payment for export.