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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Procedure for Returning Duty-Paid Goods for Remaking u/r 16(3) of Central Excise Rules, 2002.</h1> The circular outlines the procedure for returning duty-paid goods to a factory for remaking, refining, or reconditioning under Rule 16(3) of the Central Excise Rules, 2002. It specifies that assessees must file a written intimation with the jurisdictional Superintendent of Central Excise within 24 hours of receiving such goods. The goods must be stored separately, and processes like remaking should not be mixed with manufacturing. Duty must be paid on any new materials used, and detailed records must be maintained. Goods must be removed within six months, with possible extensions, and all movements must be documented and reported.
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