Difficulties in clearance of intermediate goods duty free for use in export goods where said intermediate goods and the export goods are manufactured within the same factory.

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....New Delhi Subject: Difficulties in clearance of intermediate goods duty free for use in export goods where said intermediate goods and the export goods are manufactured within the same factory. Representations have been received by the Board stating that the facility of duty free clearances of the intermediate goods for the manufacture of export goods are being denied on the ground that Chapter....

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....tained from outside and the requirement of issue of CT-3 certificate, execution of Bond, separate storage/ accountal of receipt and disposal of such intermediate goods are with a view to ensure their use for specified purpose. 5. Keeping in mind the Chapter X procedures cannot be followed mutatis mutandis where intermediate goods and export goods are manufactured in the same factory and also tha....