Excisable goods sample display: permission to remove from export zone on excise duty payment, subject to quantity limits. Collector of Customs may allow excisable goods produced, manufactured or packaged within a Zone to be taken outside the Zone for display as samples on payment of the duty of excise and subject to conditions specified by the Development Commissioner. The total quantity permitted for sample display, together with quantities allowed for sale under the Import and Export Policy, must not exceed the policy-specified annual limit for any unit in the Zone.
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.
Excisable goods sample display: permission to remove from export zone on excise duty payment, subject to quantity limits.
Collector of Customs may allow excisable goods produced, manufactured or packaged within a Zone to be taken outside the Zone for display as samples on payment of the duty of excise and subject to conditions specified by the Development Commissioner. The total quantity permitted for sample display, together with quantities allowed for sale under the Import and Export Policy, must not exceed the policy-specified annual limit for any unit in the Zone.
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