Movement of excisable goods without payment of SED permitted for manufacture in bond and export subject to conditions. Permission is granted for the movement of excisable goods without payment of special duty of excise where such goods are transported for manufacture in bond and subsequent export, and such manufacture in bond shall be permissible for the purpose of the specified Finance Bill clause subject to the same conditions as govern manufacture in bond under the existing rule and its notification.
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Provisions expressly mentioned in the judgment/order text.
Movement of excisable goods without payment of SED permitted for manufacture in bond and export subject to conditions.
Permission is granted for the movement of excisable goods without payment of special duty of excise where such goods are transported for manufacture in bond and subsequent export, and such manufacture in bond shall be permissible for the purpose of the specified Finance Bill clause subject to the same conditions as govern manufacture in bond under the existing rule and its notification.
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