Exemption for repair and reconditioning of specified goods permits duty-free receipt for export-bound repaired articles subject to procedural conditions. Exemption applies to specified excisable goods received for repair, reconditioning or re-engineering into an undertaking, exempting them from central excise and additional excise duties provided: the processing complies with customs procedure; the processed articles are exported and not removed to the domestic area; the manufacturer follows the procedure under rule 20 of the Central Excise (No.2) Rules, 2001; and the undertaking follows the Removal of Goods at Concessional Rate rules using a certificate in form C.T.3 in place of form C.T.2.
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.
Exemption for repair and reconditioning of specified goods permits duty-free receipt for export-bound repaired articles subject to procedural conditions.
Exemption applies to specified excisable goods received for repair, reconditioning or re-engineering into an undertaking, exempting them from central excise and additional excise duties provided: the processing complies with customs procedure; the processed articles are exported and not removed to the domestic area; the manufacturer follows the procedure under rule 20 of the Central Excise (No.2) Rules, 2001; and the undertaking follows the Removal of Goods at Concessional Rate rules using a certificate in form C.T.3 in place of form C.T.2.
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