Export under bond - Procedure

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....acture in bond of the export products specified in column (2) of the Table hereto annexed from the excisable goods specified in column (3) thereof provided that the provisions of Chapter X of the said rules are followed. 2. The manufacturer shall file a declaration with the Collector of Central Excise having jurisdiction over the factory of manufacture describing the finished goods proposed to be....

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....ourse of manufacture of export products to a place out- side the factory - (a) for the purpose of test, repairs, refining, reconditioning or carrying out any other operation necessary for the manufacture of the export products and return the same to his factory without payment of duty for further use in the manufacture of export products or remove the same without payment of duty in bond for expo....

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....anufacture of the class or categories of goods as may be specified in the said order, subject to the procedure under Chapter X being followed; or (c) be destroyed in the presence of proper officer on the application made by the manufacturer, and if found unfit for further use, or not worth the duty payable thereon, the duty payable thereon be remitted : Provided that such waste may be destroyed ....