Excisable goods sample display permitted outside export zone subject to excise duty payment and policy quantity limits. Collector of Customs may permit excisable goods produced or packaged within the Zone to be taken outside the Zone for display as samples on payment of the excise duty under the Central Excises and Salt Act, subject to conditions specified by the Development Commissioner. The combined annual quantity removed for sample display and for sale under the Import and Export Policy must not exceed the quantity 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.
Excisable goods sample display permitted outside export zone subject to excise duty payment and policy quantity limits.
Collector of Customs may permit excisable goods produced or packaged within the Zone to be taken outside the Zone for display as samples on payment of the excise duty under the Central Excises and Salt Act, subject to conditions specified by the Development Commissioner. The combined annual quantity removed for sample display and for sale under the Import and Export Policy must not exceed the quantity limit specified in that Policy.
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