Difficulties in clearance of intermediate goods duty free for use in export goods where said intermediate goods and the export goods are manufactured within the same factory.

Difficulties in clearance of intermediate goods duty free for use in export goods where said intermediate goods and the export goods are manufactured within the same factory. https://www.taxtmi.com/circulars?id=5711 In cases where intermediate goods and export goods are manufactured in the same factory and Chapter X procedures cannot be followed, duty-free clearance under Rule 13 should not be denied solely for that reason, provided the Assistant Commissioner of Central Excise is satisfied from manufacturer-exporter documents and records that the intermediate goods have been used exclusively for the manufacture of export goods. en-us Tue, 11 Mar 1997 00:00:00 +0530 Fri, 13 Mar 2009 16:53:00 +0530 TaxTMI RSS Generator Difficulties in clearance of intermediate goods duty free for use in export goods where said intermediate goods and the export goods are manufactured within the same factory. https://www.taxtmi.com/circulars?id=5711 In cases where intermediate goods and export goods are manufactured in the same factory and Chapter X procedures cannot be followed, duty-free clearance under Rule 13 should not be denied solely for that reason, provided the Assistant Commissioner of Central Excise is satisfied from manufacturer-exporter documents and records that the intermediate goods have been used exclusively for the manufacture of export goods. Circulars Central Excise Tue, 11 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5711