Concessional removal of goods allowed after partial processing or other operations when permitted by the Commissioner to protect revenue. Goods removed under the concessional removal rules may be allowed to be taken outside the factory either as such or after partial processing for test, repair, refining, reconditioning or any other operations necessary to complete the industrial process and returned thereafter for further use; such removal may be permitted by the Commissioner by exercising his powers under the central excise rules, subject to safeguards to protect revenue, and the prior Board circular is modified accordingly.
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.
Concessional removal of goods allowed after partial processing or other operations when permitted by the Commissioner to protect revenue.
Goods removed under the concessional removal rules may be allowed to be taken outside the factory either as such or after partial processing for test, repair, refining, reconditioning or any other operations necessary to complete the industrial process and returned thereafter for further use; such removal may be permitted by the Commissioner by exercising his powers under the central excise rules, subject to safeguards to protect revenue, and the prior Board circular is modified accordingly.
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