Manufacture-in-bond facilities extend to non-excisable export goods and permit duty-free removal of dutiable inputs for export production. The Board clarifies that manufacture-in-bond facilities under Rules 12(1)(b) and 13(1)(b) extend to goods manufactured for export whether excisable or non-excisable. Under Rule 13(1)(b), dutiable intermediate goods and packaging materials may be removed duty-free for manufacture-in-bond of export goods, and packing material made in bond and exported with the goods is not liable to excise duty, subject to terms and conditions set by the Collector.