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of <h1>New Rule 16C Allows Duty-Free Removal of Goods for Testing, Excludes Prototypes for Trials or Development</h1> The Central Government has amended the Central Excise Rules, 2002, introducing a special procedure under Rule 16C for the removal of excisable goods for processes not amounting to manufacture. The Commissioner of Central Excise can permit manufacturers to remove goods from their factory without duty payment for testing or other processes. These goods can be brought back to the factory without duty for further clearance or removed for home consumption or export with applicable duty. This amendment excludes prototypes sent for trial or development tests. The amendment takes effect upon publication in the Official Gazette.
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