Display of excisable goods outside export zones allowed upon excise duty payment and specified administrative conditions and limits. The Collector of Customs may permit excisable goods produced or packaged within an export Zone to be taken outside the Zone for display as samples on payment of the excise duty and subject to conditions and restrictions specified by the Development Commissioner. The combined quantity removed for display and for sale under the applicable Import and Export Policy in any financial year must not exceed the limit specified in that Policy.
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.
Display of excisable goods outside export zones allowed upon excise duty payment and specified administrative conditions and limits.
The Collector of Customs may permit excisable goods produced or packaged within an export Zone to be taken outside the Zone for display as samples on payment of the excise duty and subject to conditions and restrictions specified by the Development Commissioner. The combined quantity removed for display and for sale under the applicable Import and Export Policy in any financial year must not exceed the limit specified in that Policy.
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