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    <description>Manufacturers may remove liquid oxygen, nitrogen and other cryogenic gases without immediate payment of Central Excise under Rule 173G(1)(iv), subject to prior Board permission, a written application and undertaking, maintenance of sufficient PLA/RG balances, use of pre authenticated quadruplicate Pass Out Documents, customer wise recording of deliveries, maintenance of a special register for deliveries/returns/losses, subsequent invoicing and debit of duty entries dated to dispatch, payment of duty on transit or storage losses at the highest effective rate, and compliance with Commissioner imposed safeguards.</description>
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      <description>Manufacturers may remove liquid oxygen, nitrogen and other cryogenic gases without immediate payment of Central Excise under Rule 173G(1)(iv), subject to prior Board permission, a written application and undertaking, maintenance of sufficient PLA/RG balances, use of pre authenticated quadruplicate Pass Out Documents, customer wise recording of deliveries, maintenance of a special register for deliveries/returns/losses, subsequent invoicing and debit of duty entries dated to dispatch, payment of duty on transit or storage losses at the highest effective rate, and compliance with Commissioner imposed safeguards.</description>
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