Movement of excisable goods allowed between factory and warehouses without payment of duty under specified conditions. Extension of a duty free transfer facility permitting removal of specified excisable goods from factory to a warehouse, or between warehouses, without payment of duty. Covered categories include petroleum products under Chapter 27, specified chemicals (benzene, toluene, xylene, propylene, tertiary amyl methylene ether) under Chapter 29, and listed consumable items when sent to Customs appointed or licensed warehouses for direct supply as stores to foreign going vessels or aircraft or to meal uplift stations outside India.
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.
Movement of excisable goods allowed between factory and warehouses without payment of duty under specified conditions.
Extension of a duty free transfer facility permitting removal of specified excisable goods from factory to a warehouse, or between warehouses, without payment of duty. Covered categories include petroleum products under Chapter 27, specified chemicals (benzene, toluene, xylene, propylene, tertiary amyl methylene ether) under Chapter 29, and listed consumable items when sent to Customs appointed or licensed warehouses for direct supply as stores to foreign going vessels or aircraft or to meal uplift stations outside India.
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