Movement of Excisable Goods with payment of Special Excise Duty for manufacture in bond and subsequent Export of Excisable Goods - 20/90 - Central Excise - Non Tariff
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Special duty of excise: manufacture in bond permitted for bonded manufacture and export subject to existing bond conditions. Where goods are subject to a special duty of excise and manufacture of specified articles in bond from those goods is permitted under the Central Excise Rules, such manufacture in bond is also permissible for the purposes of the Finance Act special-duty provision, subject to the same conditions that govern manufacture in bond under the enabling rule; the notification supersedes an earlier notification on the matter.
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.
Special duty of excise: manufacture in bond permitted for bonded manufacture and export subject to existing bond conditions.
Where goods are subject to a special duty of excise and manufacture of specified articles in bond from those goods is permitted under the Central Excise Rules, such manufacture in bond is also permissible for the purposes of the Finance Act special-duty provision, subject to the same conditions that govern manufacture in bond under the enabling rule; the notification supersedes an earlier notification on the matter.
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