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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Central Board clarifies Rule 51A: No permission needed for raw materials, capital goods, or stationery. Applies to manufactured and trading goods.</h1> The circular from the Central Board of Excise & Customs clarifies the scope of Rule 51A concerning duty-paid goods. Rule 51A is intended to prevent non-duty paid goods from being misrepresented as duty-paid, thus protecting revenue. It applies to goods manufactured by a factory or those involved in trading activities. However, permission under Rule 51A is not required for raw materials, capital goods, or stationery. The rule's enforcement is limited to goods manufactured by the assessee or similar goods from other manufacturers, including parts and trading goods.
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