Excise duty on sample removals: goods from export production zones may be shown domestically on duty payment and conditions. Excisable goods produced or manufactured within an export processing Zone may be allowed by the Collector of Customs to be taken outside the Zone for display as samples on payment of excise duty and subject to conditions specified by the Development Commissioner; the total quantity so removed for samples together with quantities removed for sale under the Import and Export Policy must not exceed the policy's specified annual limit for the unit.
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.
Excise duty on sample removals: goods from export production zones may be shown domestically on duty payment and conditions.
Excisable goods produced or manufactured within an export processing Zone may be allowed by the Collector of Customs to be taken outside the Zone for display as samples on payment of excise duty and subject to conditions specified by the Development Commissioner; the total quantity so removed for samples together with quantities removed for sale under the Import and Export Policy must not exceed the policy's specified annual limit for the unit.
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