https://www.taxtmi.com/caselaws?id=44826 Rule 9 of the Central Excise Rules, 1944 was treated as a general provision on removal of excisable goods and payment of duty, while Rule 56B operated as a special procedure for removal of semi-finished goods for further processing. The provisions had to be read harmoniously, so Rule 9 could not be used as an absolute bar to discretion under Rule 56B. Copper winding wire drawn from duty-paid copper rods was described as an intermediate or semi-finished product intended for further manufacture. Permission under Rule 56B could therefore be granted where the Collector was satisfied that the goods required further processing. en-us Mon, 07 Apr 1997 00:00:00 +0530 Mon, 05 Jul 2010 10:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44826 Rule 9 of the Central Excise Rules, 1944 was treated as a general provision on removal of excisable goods and payment of duty, while Rule 56B operated as a special procedure for removal of semi-finished goods for further processing. The provisions had to be read harmoniously, so Rule 9 could not be used as an absolute bar to discretion under Rule 56B. Copper winding wire drawn from duty-paid copper rods was described as an intermediate or semi-finished product intended for further manufacture. Permission under Rule 56B could therefore be granted where the Collector was satisfied that the goods required further processing. Case-Laws Central Excise Mon, 07 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44826