Warehousing for export: Chapter Seven provisions extend to excisable goods stored in approved warehouses for export, subject to conditions. The Central Government directs that the provisions of Chapter Seven of the Central Excise Rules, 1944 apply to excisable goods cleared from a factory or Commissioner approved premises for storage in warehouses appointed or registered at places specified by the Central Board of Excise and Customs, where such goods are intended for export under clause (a) of sub rule (1) of rule thirteen or under rule fourteen, subject to exporter eligibility and conditions and limitations specified by the Central Board.
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Provisions expressly mentioned in the judgment/order text.
Warehousing for export: Chapter Seven provisions extend to excisable goods stored in approved warehouses for export, subject to conditions.
The Central Government directs that the provisions of Chapter Seven of the Central Excise Rules, 1944 apply to excisable goods cleared from a factory or Commissioner approved premises for storage in warehouses appointed or registered at places specified by the Central Board of Excise and Customs, where such goods are intended for export under clause (a) of sub rule (1) of rule thirteen or under rule fourteen, subject to exporter eligibility and conditions and limitations specified by the Central Board.
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