Central Excise - Re-import of exported goods for repairs, etc. under rule 173MM Assistant Commissioner to grant permission

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..... r attention to rule 173MM of the Central Excise rules, 1944 which permits entry of exported goods which are re-imported and returned to the factory, and the corresponding procedure contained in Para 14 of the Board's Circular No. 87/87-CX dated 26.12.1994, whereby Commissioner is the competent authority to grant permission. It has been represented to the Board that the procedure should be simplifi .....

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..... 4. It is further stated that vide Circular No. 25/88-CX.6 (F.No. 202/26/85-CX.6) dated 12.5.1988, Assistant Commissioner has already been declared as "proper officer" for disposal of waste or refuse arising as a result of the above processes and for remission of duty payable, if any, in terms of Rule 173MM of the Central Excise Rules, 1944 on observance of such conditions and limitations as may .....

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