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    <title>Central Excise (Removal of Goods under Concessional Rate of Duty) Rules, 2001 and Board&#039;s Circular No.617/8/2002-CX, Dt. 6.2.2002</title>
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    <description>Goods removed under the concessional removal rules may be allowed to be taken outside the factory either as such or after partial processing for test, repair, refining, reconditioning or any other operations necessary to complete the industrial process and returned thereafter for further use; such removal may be permitted by the Commissioner by exercising his powers under the central excise rules, subject to safeguards to protect revenue, and the prior Board circular is modified accordingly.</description>
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