Duty-free removal for export manufacture permitted, subject to conditions, bonds, replenishment rules, Collector discretion, and confiscation penalties. Rule 191BB authorises specified excisable goods to be removed without payment of duty when supplied for manufacture of articles for export or for replenishment of duty-paid inputs for exported articles, subject to notification and conditions. Conditions may address classes of manufacturers, disposal of by-products, per-unit duty-free quantities, replenishment procedures, bonds and security, and other necessary limitations. The Collector may permit inter-premises completion of manufacture and removal for export under conditions. Breach attracts confiscation and a monetary penalty up to a multiple of the value of the goods or articles.
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.
Duty-free removal for export manufacture permitted, subject to conditions, bonds, replenishment rules, Collector discretion, and confiscation penalties.
Rule 191BB authorises specified excisable goods to be removed without payment of duty when supplied for manufacture of articles for export or for replenishment of duty-paid inputs for exported articles, subject to notification and conditions. Conditions may address classes of manufacturers, disposal of by-products, per-unit duty-free quantities, replenishment procedures, bonds and security, and other necessary limitations. The Collector may permit inter-premises completion of manufacture and removal for export under conditions. Breach attracts confiscation and a monetary penalty up to a multiple of the value of the goods or articles.
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