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    <title>Semi finish goods can clear for testing under rule 16 (c) of central excise rules 2002</title>
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    <description>Whether semi finished goods may be cleared for performance testing without payment of duty depends on separate rules for finished and semi finished goods; finished goods may be sent out for returnable testing under Rule 16(c) with permission and conditions, while semi finished goods fall under the rule governing semi finished goods/job work and require prescribed permission and compliance for duty suspension; non returned items must be cleared on payment of duty.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=111218</link>
      <description>Whether semi finished goods may be cleared for performance testing without payment of duty depends on separate rules for finished and semi finished goods; finished goods may be sent out for returnable testing under Rule 16(c) with permission and conditions, while semi finished goods fall under the rule governing semi finished goods/job work and require prescribed permission and compliance for duty suspension; non returned items must be cleared on payment of duty.</description>
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      <law>Central Excise</law>
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