Interpretation of Explanation II to Rule 13 of the Central Excise Rules, 1944 - Instructions regarding

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..... enue) Central Board of Excise & Customs, New Delhi Subject : Interpretation of Explanation II to Rule 13 of the Central Excise Rules, 1944 - Instructions regarding. I am directed to say that a doubt has been raised as to whether the said rules provide for manufacture-in-bond of only excisable goods or also of non-excisable goods. Another doubt has been raised whether duty is required to be paid .....

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..... can be excisable as well as non-excisable. Similarly, removal of a material in terms of Rule 13(1)(b) for manufacture of packing, used for packing export goods and exported therewith is also permitted. Further, the packing material so manufactured in bond under Rule 13(1)(b) and used for packing export goods and exported therewith is not liable to excise duty. 4. Foregoing, however are subject to .....

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