Excisable goods from export zones may be taken out for sample display on payment of excise duty, subject to limits. Collector of Customs may allow excisable goods produced or manufactured within the Zone to be taken outside the Zone for display as samples on payment of excise duty under the Central Excises and Salt Act, 1944, and subject to conditions and restrictions specified by the Development Commissioner; the cumulative quantity for sample display and for sale under the Import and Export Policy must not exceed the Policy's yearly 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 from export zones may be taken out for sample display on payment of excise duty, subject to limits.
Collector of Customs may allow excisable goods produced or manufactured within the Zone to be taken outside the Zone for display as samples on payment of excise duty under the Central Excises and Salt Act, 1944, and subject to conditions and restrictions specified by the Development Commissioner; the cumulative quantity for sample display and for sale under the Import and Export Policy must not exceed the Policy's yearly limit for any unit in the Zone.
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