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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New Rules 16B & 16C Allow Duty-Free Removal of Semi-Finished Goods for Processing or Testing</h1> The Central Government, under the Central Excise Act, 1944, has amended the Central Excise Rules, 2002, through Notification No. 01/2004-CE(N.T.), effective January 9, 2004. The amendment introduces Rule 16B and Rule 16C, allowing manufacturers to remove semi-finished or excisable goods from their factories without paying duty for further processing or testing at other premises. These goods can be returned to the original factory or sent to other registered premises for duty payment or export. The rules exclude prototypes sent for trial or development tests.
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