Semi finish goods can clear for testing under rule 16 (c) of central excise rules 2002

[mk Jain]

Dear Sir,

Semi finish goods can clear for performance testing under rule 16 (c) of central excise rules 2002 on returnable basis without payment of duty if yes please refer any case law/rule

if no how can we clear the semi finish goods for testing purpose

Semi finish goods are covered in excisable goods or not ?

Rgds,

Manoj Jain

Eicher Engine

AI Summary

Debate on Clearing Semi-Finished Goods for Testing Without Duty Under Rule 16(c) of Central Excise Rules, 2002 A discussion forum addresses whether semi-finished goods can be cleared for performance testing under Rule 16(c) of the Central Excise Rules, 2002, without paying duty. One participant suggests that semi-finished goods can be sent for job work with permission and must be returned, or otherwise cleared with duty payment. Another participant clarifies they seek to clear goods for testing, not job work, and questions if semi-finished goods are considered excisable. It is noted that Rule 16B applies to semi-finished goods and Rule 16C to finished goods, both allowing clearance without duty under certain conditions with permission.