https://www.taxtmi.com/caselaws?id=1176 Rule 56B was treated as a special excise procedure allowing removal of semi-finished goods to another premises for further processing or testing without payment of duty, subject to the prescribed conditions and eventual return or final clearance. The rule was construed as not requiring duty at the stage of removal, because that would undermine its purpose where the goods are intended to be brought back after completion of processing. A demand raised merely because the receiving premises was unregistered, or because processing was incomplete at removal, was held inconsistent with the scheme of the rule. en-us Mon, 20 Nov 2006 00:00:00 +0530 Mon, 14 Apr 2008 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1176 Rule 56B was treated as a special excise procedure allowing removal of semi-finished goods to another premises for further processing or testing without payment of duty, subject to the prescribed conditions and eventual return or final clearance. The rule was construed as not requiring duty at the stage of removal, because that would undermine its purpose where the goods are intended to be brought back after completion of processing. A demand raised merely because the receiving premises was unregistered, or because processing was incomplete at removal, was held inconsistent with the scheme of the rule. Case-Laws Central Excise Mon, 20 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1176