https://www.taxtmi.com/caselaws?id=90777 Goods received under Chapter X procedure pursuant to an exemption notification retained that character after withdrawal of the notification because they had been lawfully brought into the factory while the notification was in force. Rule 196-BB of the Central Excise Rules permitted such goods to be taken out for testing or for other operations necessary for completion of the industrial process, subject to return to the assessee's premises. On that basis, removal for further processing or testing remained permissible despite the later withdrawal of the exemption notification. en-us Tue, 28 Jul 1998 00:00:00 +0530 Tue, 11 Oct 2011 13:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90777 Goods received under Chapter X procedure pursuant to an exemption notification retained that character after withdrawal of the notification because they had been lawfully brought into the factory while the notification was in force. Rule 196-BB of the Central Excise Rules permitted such goods to be taken out for testing or for other operations necessary for completion of the industrial process, subject to return to the assessee's premises. On that basis, removal for further processing or testing remained permissible despite the later withdrawal of the exemption notification. Case-Laws Central Excise Tue, 28 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90777