Excisable goods sample removal allowed outside FTZ on duty payment, subject to import-export policy quantity limits. The notification permits excisable goods produced or packaged within the Kandla Free Trade Zone to be taken outside the Zone for display as samples on payment of excise duty under section 3 of the Central Excises and Salt Act, 1944, subject to conditions and restrictions specified by the Development Commissioner. The combined quantity for display plus quantity permitted for sale under the Import and Export Policy must not exceed the Policy's limit for any unit in the Zone in a financial year.
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 removal allowed outside FTZ on duty payment, subject to import-export policy quantity limits.
The notification permits excisable goods produced or packaged within the Kandla Free Trade Zone to be taken outside the Zone for display as samples on payment of excise duty under section 3 of the Central Excises and Salt Act, 1944, subject to conditions and restrictions specified by the Development Commissioner. The combined quantity for display plus quantity permitted for sale under the Import and Export Policy must not exceed the Policy's limit for any unit in the Zone in a financial year.
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