Central Excise Rules, 2002 - Rule 16C - Special procedure for removal of excisable goods for carrying out tests

The Commissioner of Central Excise may, by special order and subject to such conditions as may be specified by him, permit a manufacturer to remove excisable goods manufactured in his factory, without payment of duty, for carrying out tests or any other process not amounting to manufacture, to any other premises, whether or not registered, and after carrying out such tests or any such other process may allow,-

(a) bringing back such goods to the said factory without payment of duty, for subsequent clearance for home consumption or export, as the case may be, or\

(b) removal of such goods from the said other premises, for home consumption on payment of duty leviable thereon or without payment of duty for export, as the case may be:

Provided that this rule shall not apply to the goods known as “prototypes” which are sent out for trial or development test.”.]

[Special procedure for removal of excisable goods for carrying out tests.-

The Commissioner of Central Excise may, by special order and subject to such conditions as may be specified by the Commissioner of Central Excise, permit a manufacturer to remove excisable goods manufactured in his factory for carrying out tests to some other premises and to bring back such goods to his factory, without payment of duty, or to some other registered premises and allow these goods to be removed on payment of duty, or without payment of duty for export from such other registered premises:

Provided that this rule shall not apply to the goods known as “prototypes” which are sent out for trial or development test.]

Note : This rule has been inserted by Notification No. 1/2004-CE(NT) dated 8-1-2004.