Removal of duty-free goods to another eligible manufacturer allowed, subject to recipient registration and commissioner approval for external tests. Removal of goods received duty-free may be made to another eligible manufacturer provided the recipient obtains registration under the Rules; movements outside the factory for testing, repair, refining or reconditioning and return can be authorised by the Commissioner through supplementary powers under the Central Excise (No.2) Rules, 2001.
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.
Removal of duty-free goods to another eligible manufacturer allowed, subject to recipient registration and commissioner approval for external tests.
Removal of goods received duty-free may be made to another eligible manufacturer provided the recipient obtains registration under the Rules; movements outside the factory for testing, repair, refining or reconditioning and return can be authorised by the Commissioner through supplementary powers under the Central Excise (No.2) Rules, 2001.
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