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.