Rules 16B and 16C allow duty-free clearance of goods to sister concerns for further activity, promoting operational efficiency.

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....Applicability of provision of Rule 16B and 16C of CER, 2002 - permission to clear the goods under provisions of Rule 16B without payment of duty to their sister concern - The provision of rule 16-B of Central Excise Rules are in the nature of facilitation for movement of further activity, which should not be denied for technicalities....