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of <h1>Export of notified goods and export-linked factory materials: duty payment required u/r 19, no duty-free removals allowed.</h1> Rule 19 prohibits export of notified goods without payment of excise duty, overriding these rules and the Central Excise Rules, 2017; accordingly, such goods may be exported only on payment of duty. It also prohibits removal, without payment of duty, of any material from a factory, warehouse, or other premises for use in manufacturing or processing notified goods intended for export out of India; consequently, duty must be paid on such materials before removal for export-linked production.
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