Removal of goods

[Asked by 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

Removal of goods for demonstration requires payment of appropriate excise duty before clearance, with cenvat credit on return.
Removal of goods for demonstration, trial runs, exhibitions or road shows in the domestic market must be cleared on payment of the appropriate Central Excise duty because the manufacturer's liability arises once the goods exist; cenvat credit may be taken after the goods are received back in the factory.