Allowing movement of excisable goods without payment of special excise duty under rule 191B of the Central Excise Rules, 1944 - 09/90 - Central Excise - Non Tariff
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Movement of excisable goods without special duty allowed where notified manufacture in bond meets existing bond conditions. Where goods are liable to special excise duty and a notification under the excise rules permits manufacture of specified articles in bond from such goods, manufacture of those articles in bond is also permissible for the purpose of the special-duty provision, subject to the same conditions that govern manufacture under the enabling rule.
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.
Movement of excisable goods without special duty allowed where notified manufacture in bond meets existing bond conditions.
Where goods are liable to special excise duty and a notification under the excise rules permits manufacture of specified articles in bond from such goods, manufacture of those articles in bond is also permissible for the purpose of the special-duty provision, subject to the same conditions that govern manufacture under the enabling rule.
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