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Difficulties in clearance of intermediate goods duty free for use in export goods where said intermediate goods and the export goods are manufactured within the same factory.
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Duty-free clearance of intermediate goods allowed when records verify exclusive use for export, subject to official verification. In cases where intermediate goods and export goods are manufactured in the same factory and Chapter X procedures cannot be followed, duty-free clearance under Rule 13 should not be denied solely for that reason, provided the Assistant Commissioner of Central Excise is satisfied from manufacturer-exporter documents and records that the intermediate goods have been used exclusively for the manufacture of export goods.
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.
Duty-free clearance of intermediate goods allowed when records verify exclusive use for export, subject to official verification.
In cases where intermediate goods and export goods are manufactured in the same factory and Chapter X procedures cannot be followed, duty-free clearance under Rule 13 should not be denied solely for that reason, provided the Assistant Commissioner of Central Excise is satisfied from manufacturer-exporter documents and records that the intermediate goods have been used exclusively for the manufacture of export goods.
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