Manufacture in bond permitted with payment of special excise duty, subject to existing bond conditions for subsequent export. Where excisable goods liable to special duty of excise are permitted to be manufactured in bond under the Central Excise rule, such manufacture in bond from those goods is authorised for the purposes of the Finance Act provision, subject to the same conditions that govern manufacture under the enabling rule, and the present notification supersedes the earlier notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manufacture in bond permitted with payment of special excise duty, subject to existing bond conditions for subsequent export.
Where excisable goods liable to special duty of excise are permitted to be manufactured in bond under the Central Excise rule, such manufacture in bond from those goods is authorised for the purposes of the Finance Act provision, subject to the same conditions that govern manufacture under the enabling rule, and the present notification supersedes the earlier notification.
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