Export without payment of duty is prohibited and materials for exported notified goods cannot be removed without duty payment. The rule mandates that notified goods cannot be exported unless duty is paid and that materials cannot be removed from a factory, warehouse, or other premises for use in manufacturing notified goods for export unless duty is paid, notwithstanding other provisions of these Rules or the Central Excise Rules, 2017.
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.
Export without payment of duty is prohibited and materials for exported notified goods cannot be removed without duty payment.
The rule mandates that notified goods cannot be exported unless duty is paid and that materials cannot be removed from a factory, warehouse, or other premises for use in manufacturing notified goods for export unless duty is paid, notwithstanding other provisions of these Rules or the Central Excise Rules, 2017.
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