Rule 22 - Special procedure for removal of excisable goods for carrying out certain processes. - Central Excise Rules, 2017

22. Special procedure for removal of excisable goods for carrying out certain processes. - The Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be, 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.