Removal of goods

[Guest]

What is the procedure laid down in Central Excise laws for removal of goods for demonstration/trial run/exhibition/road shows etc.?

AI Summary

Clarification on Central Excise: Duty Payment Required for Goods Removed for Demo or Exhibitions; CENVAT Credit on Return. A query was raised regarding the procedure under Central Excise laws for removing goods for purposes such as demonstration, trial runs, exhibitions, or road shows. The response clarified that manufactured goods must be cleared with the payment of appropriate Central Excise Duty, as the duty liability arises once the goods exist. If goods are cleared for these purposes within the domestic market, they should be removed upon paying the duty, and CENVAT credit can be availed upon the goods' return to the factory.