https://www.taxtmi.com/circulars?id=6163 The Board clarifies that manufacture-in-bond facilities under Rules 12(1)(b) and 13(1)(b) extend to goods manufactured for export whether excisable or non-excisable. Under Rule 13(1)(b), dutiable intermediate goods and packaging materials may be removed duty-free for manufacture-in-bond of export goods, and packing material made in bond and exported with the goods is not liable to excise duty, subject to terms and conditions set by the Collector. en-us Thu, 02 Mar 1995 00:00:00 +0530 Tue, 30 Jun 2009 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6163 The Board clarifies that manufacture-in-bond facilities under Rules 12(1)(b) and 13(1)(b) extend to goods manufactured for export whether excisable or non-excisable. Under Rule 13(1)(b), dutiable intermediate goods and packaging materials may be removed duty-free for manufacture-in-bond of export goods, and packing material made in bond and exported with the goods is not liable to excise duty, subject to terms and conditions set by the Collector. Circulars Central Excise Thu, 02 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6163