Movement of excisable goods without payment of special excise duty for manufacture in bond and subsequent export of excisable goods - 012/88 - Central Excise - Tariff
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Manufacture in bond permitted for goods liable to special excise duty, subject to the same conditions as rule-based bonded manufacture. Where manufacture in bond of specified articles from goods liable to special excise duty has been permitted under the Central Excise Rules, such bonded manufacture is also permissible for the Finance Bill clause under the provisional collection declaration, subject to the same conditions that govern manufacture in bond under the applicable 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.
Manufacture in bond permitted for goods liable to special excise duty, subject to the same conditions as rule-based bonded manufacture.
Where manufacture in bond of specified articles from goods liable to special excise duty has been permitted under the Central Excise Rules, such bonded manufacture is also permissible for the Finance Bill clause under the provisional collection declaration, subject to the same conditions that govern manufacture in bond under the applicable rule.
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