https://www.taxtmi.com/acts?id=21682 Transitional provision: where goods removed before the appointed day for tests or other processes and returned on or after the appointed day, no tax is payable if returned within the prescribed transitional period; the period may be extended on sufficient cause by the competent authority; tax is payable if returned after the prescribed or extended period; manufacturer or consignor may transfer the goods under earlier law on payment of tax in India or without payment for export within the prescribed or extended period. en-us Wed, 15 Jun 2016 15:59:54 +0530 Wed, 15 Jun 2016 15:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21682 Transitional provision: where goods removed before the appointed day for tests or other processes and returned on or after the appointed day, no tax is payable if returned within the prescribed transitional period; the period may be extended on sufficient cause by the competent authority; tax is payable if returned after the prescribed or extended period; manufacturer or consignor may transfer the goods under earlier law on payment of tax in India or without payment for export within the prescribed or extended period. Act-Rules Bills Wed, 15 Jun 2016 15:59:54 +0530 https://www.taxtmi.com/acts?id=21682