Exemption for goods sent abroad for exhibition, demonstration or testing: duty waived if prescribed procedure is followed.
Exemption applies to excisable goods sent abroad as exhibits at International Trade Fairs or Exhibitions and to goods sent abroad for demonstration, tests or trials, exempting them from the whole of excise duty provided the prescribed procedural requirements under the relevant Central Excise rules are followed; the exemption was subsequently amended to widen covered purposes and later rescinded by a subsequent notification.