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<h1>Rule 21: Manufacturers Can Move Semi-Finished Goods for Processing Without Duty, Under Commissioner Conditions</h1> Rule 21 of the Central Excise Rules, 2017, allows the Principal Commissioner or Commissioner of Central Excise to permit manufacturers to remove semi-finished excisable goods for further processing at another location. These goods can be returned to the original factory without duty payment or sent to another registered location, where they can be removed with or without duty payment for export. This special procedure is subject to conditions specified by the relevant Commissioner.