Export - Removal of intermediate goods without payment of duty
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...., the Central Government hereby specifies all excisable goods (hereinafter in this notification referred to as the intermediate goods), as goods whose removal from the place of manufacture shall be permitted without payment of duty for supply to manufacturers of all articles (hereinafter in this notification referred to as the resultant articles) subject to the following conditions, namely :- (....
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....dicated in the said Certificate; (iv) that the intermediate goods are utilised by the ultimate exporter for manufacture of resultant articles to be exported or for use as replenishment of duty paid excisable goods of identical specifications and technical characteristics which have been used in the manufacture of resultant articles already exported in discharge of export obligations under a Dut....
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....a bond with the Collector of Central Excise having jurisdiction over the factory; (vii) that the ultimate exporter follows the provisions laid down in Chapter X of the Central Excise Rules, 1944; (viii) that the ultimate exporter makes necessary arrangements for facilitating drawal of samples and subjecting them to such tests as may be directed by the Collector of Central Excise having juris....
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....e out of intermediate products, namely, nylon fibre, nylon yarn, nylon fabrics, polyester fibre, polyester yarn, polyester fabrics, stainless steel sheets, stainless steel strips, magnetic tapes, precious metals, metals clad with precious metals and articles thereof, be made only through - (a) any of the sea ports at Kandla, Bombay, Nhava Sheva, Cochin, Madras, Visakhapatnam and Calcutta; or ....
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