Amends Central Excise Rules 2002, - Special procedure for removal of excisable goods for carrying out certain processes which are not amounting to manufacture - 026/2006 - Central Excise - Non Tariff

Special procedure for duty-free removal of excisable goods permits offsite testing with specified post-process clearance options.

Permits a special procedure authorising manufacturers to remove excisable goods without payment of duty for tests or other processes not amounting to manufacture, to any premises subject to conditions specified by the Commissioner, and allows either return to the factory duty-free for subsequent clearance or removal for home consumption on payment of duty or export duty-free; excludes goods described as prototypes sent out for trial or development test.