Exemption from operation of Rule 174

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....stoms, being satisfied that it is necessary and expedient in the public interest so to do, hereby exempts from the operation of rule 174 all persons manufacturing excisable goods (hereinafter referred to as the said goods) : Provided that - (i)  the said goods are manufactured by following the warehousing procedure as required by or under the Customs Act, 1962 (52 of 1962); (ii) the ....

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....o the said goods which are not entitled to the rebate of full duty of excise paid thereon on export or whose export under bond is not permissible under the Central Excise Rules, 1944 : Provided also that nothing contained in this notification shall apply if the excisable goods and any intermediary or by-product including the waste and refuse arising during the process of manufacture of the said....