Central Excise - Re-import of exported goods for repairs, etc. under rule 173MM Assistant Commissioner to grant permission

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....le 173MM of the Central Excise rules, 1944 which permits entry of exported goods which are re-imported and returned to the factory, and the corresponding procedure contained in Para 14 of the Board's Circular No. 87/87-CX dated 26.12.1994, whereby Commissioner is the competent authority to grant permission. It has been represented to the Board that the procedure should be simplified and the jurisd....