Exemption to certain goods if cleared for display in any fair or exhibition

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....ication No. 200/85-CE, Dt.30-8-1985; 8/87-CE, Dt.20-1-1987; 90/90-CE, Dt. 20-3-1990; 66/95-CE, Dt. 16-3-1995 and 96/95-CE, Dt. 26-5-1995) In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in the Schedule hereto annexed, when cleared for display in any Fair or Exhibition in Ind....

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....hree months from the date of clearance of goods or within one month from the date of closing of the Fair or Exhibition, whichever is later, and in the event of a failure to return the goods as aforesaid, to pay the duty which would have been levied thereon but for the exemption contained herein: Provided that the manufacturer may, in the circumstances of exceptional nature, sell in the Fair or ....