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

Returnable testing under Rule 16(c) permits clearance without duty for finished goods; semi finished goods follow the semi finished goods rule.
Whether semi finished goods may be cleared for performance testing without payment of duty depends on separate rules for finished and semi finished goods; finished goods may be sent out for returnable testing under Rule 16(c) with permission and conditions, while semi finished goods fall under the rule governing semi finished goods/job work and require prescribed permission and compliance for duty suspension; non returned items must be cleared on payment of duty.