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    <title>Enables the manufacturer to send his goods without payment of duty outside the factory for testing or further processes</title>
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      <description>The Commissioner of Central Excise may, by special order and subject to specified conditions, permit a manufacturer to remove excisable goods that are semi-finished for further manufacturing processes or to remove excisable goods for testing to other premises and bring them back duty-free, or transfer them to registered premises for removal on payment of duty or without payment for export; the testing provision excludes goods described as &quot;prototypes&quot; sent out for trial or development tests.</description>
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