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

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..... of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Interpretation of Clause (ii) of Explanation II to Rule 13 of the Central Excise Rules, 1944 - Instructions regarding. A doubt has been raised as to whether duty is required to be paid in respect of raw materials used in the manufacture of goods exported under bond under Rule 13, in view of provis .....

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..... rovision in the Central Excise Rules permitting either deferment or non-payment of duty on these intermediate goods. 4. These Instructions are in supersession of any previous Instructions of the Board contrary to these. 5. Field formations may be suitably advised - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagemen .....

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