Special procedure for removal of excisable goods for carrying out tests.
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.... order and subject to such conditions as may be specified by him, permit a manufacturer to remove excisable goods manufactured in his factory, without payment of duty, for carrying out tests or any other process not amounting to manufacture, to any other premises, whether or not registered, and after carrying out such tests or any such other process may allow,- (a) bringing back such goods....
TaxTMI