Movement of excisable goods without payment of special excise duty for manufacture in bond and subsequent export of excisable goods - 012/88 - Central Excise - Tariff

Movement of excisable goods without payment of special excise duty for manufacture in bond and subsequent export of excisable goods

Notification No. 12/88-C.E.

Dated 1-3-1988

In exercise of the powers conferred by rule 191B of the Central Excise Rules, 1944, read with clause 82 of the Finance Bill, 1988, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby directs that where any goods are liable to special duty of excise under the aforesaid clause 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 clause subject to the same conditions as govern such manufacture under the said rule 191B.