Manufacture in bond allowed for excisable goods, permitting duty deferred movement for manufacture and subsequent export under prescribed conditions. Where goods are liable to special excise duty and a notification under Rule 191B permits manufacture in bond from those goods, such manufacture in bond is also permissible for the purposes of the Finance Act provision on duty deferment for manufacture and export, subject to the same conditions that govern manufacture under Rule 191B, and superseding the earlier notification.