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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clarifications Issued on Goods Removal Under Concessional Duty; Rule 31 Adjustments Ensure Revenue Safeguards.</h1> The circular addresses clarifications regarding the Central Excise (Removal of Goods under Concessional Rate of Duty) Rules, 2001. It acknowledges trade concerns about removing goods after partial processing or for purposes beyond testing, repair, refining, and reconditioning. The Board has decided that these situations can be managed under the new rules, allowing the Commissioner of Central Excise to permit such removals under Rule 31 of the Central Excise Rules, 2002, ensuring revenue safeguards. The previous Board Circular No.617/8/2002-CX is modified accordingly, and relevant authorities are informed to implement these changes.
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