Movement of excisable goods with payment of SED for manufacture in bond and subsequent export of excisable goods - 12/91 - Central Excise - Non Tariff

Movement of excisable goods with payment of SED for manufacture in bond and subsequent export of excisable goods

Notification No. 12/91-C.E. (N.T.)

Dated 14-3-1991

In exercise of the powers conferred by rule 191B of the Central Excise Rules, 1944, read with sub-section (4) of section 4 of the Finance Act, 1991 (18 of 1991) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 9/91-Central Excises (N.T.), dated the 5th March, 1991, the Central Government hereby directs that where any goods are liable to special duty of excise under the said section and where the Central Government has, by a notification issued under the said rule 191B, permitted the manufacture of specified articles in bond from such goods, manufacture of such articles, in bond, from such goods shall also be permissible for the purpose of the aforesaid section subject to the same conditions as govern such manufacture under the said rule 191B.