Rule 21 - Special procedure for removal of semi-finished goods for certain purposes. - Central Excise Rules, 2017

21. Special procedure for removal of semi-finished goods for certain purposes.- The Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be may by special order and subject to conditions as may be specified by the Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be, permit a manufacturer to remove excisable goods which are in the nature of semi-finished goods, for carrying out certain manufacturing processes, 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.