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of <h1>Central Govt. Notification Allows Duty-Free Removal of Intermediate Goods for Manufacture Under Rule 13, Central Excise Rules 1944</h1> Notification No. 49/94-C.E. (N.T.) dated September 22, 1994, issued by the Central Government under rule 13 of the Central Excise Rules, 1944, allows the removal of intermediate goods from the place of manufacture without payment of duty for supply to manufacturers of resultant articles. Conditions include holding an Advance Intermediate Licence or applying for one, supplying goods against an Advance Release Order, and ensuring the quantity does not exceed the duty exemption entitlement. The ultimate exporter must register with the Collector of Central Excise, enter into a bond, follow Chapter X provisions, and maintain proper accounts. Waste or by-products must be cleared with duty, reused, or destroyed under supervision. Exports must occur through specified ports or airports, and a detailed account summary must be submitted post-export.
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