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    <title>Re-export of unutilised goods</title>
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    <description>A manufacturer who obtained concessional import benefits may re-export unutilised or defective imported goods with prior permission of the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise within six months from import; the value for re-export must not be less than the value at the time of import.</description>
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      <description>A manufacturer who obtained concessional import benefits may re-export unutilised or defective imported goods with prior permission of the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise within six months from import; the value for re-export must not be less than the value at the time of import.</description>
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