Applicability of provision of Rule 16B and 16C of CER, 2002 - ...
Rules 16B and 16C allow duty-free clearance of goods to sister concerns for further activity, promoting operational efficiency.
June 19, 2017
Case Laws Central Excise AT
Applicability of provision of Rule 16B and 16C of CER, 2002 - permission to clear the goods under provisions of Rule 16B without payment of duty to their sister concern - The provision of rule 16-B of Central Excise Rules are in the nature of facilitation for movement of further activity, which should not be denied for technicalities
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