Eligibility of circulating oils and hydraulic oils, whether or not to be Amendment of Rule 173H by Notification No. 8/96-C.E., (NT), dated 20-3-1996 - Chief Commissioners authorised by the Board in terms of Rule 173H (3), as amended - Regarding

Permission for entry of duty paid goods for rejection, servicing or non similar repacking, subject to revenue safeguards.

Chief Commissioners are authorised to permit entry or retention of duty paid goods in factories or warehouses where goods are rejected by the buyer, require after sale servicing, or need packing/re packing provided such goods are not similar to those manufactured in the factory; permissions must incorporate revenue safeguards against MODVAT misuse and evasion, and Chief Commissioners must prescribe procedures and documents for entry and clearance, report on the provision's working to the Board, and issue trade notices.