Special procedure for removal of excisable goods for carrying out certain processes under Rule 16 C of the Central Excise Rules, 2002.

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..... CX.8 Government of India Ministry of Finance Department of Revenue Central Board of Excise Customs ***** January 31, 2007 Subject: Special procedure for removal of excisable goods for carrying out certain processes under Rule 16 C of the Central Excise Rules, 2002. Attention is invited to notification no. 26/2006-CE(NT), dated 28.12.06, wherein the erstwhile rule .....

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..... erson. The rule further provides that after carrying out specified processes, the goods can be cleared from the premises of the said other person or from the premises of the job worker on payment of duty. 2. As per this rule, the Commissioner is empowered to give the said permission by prescribing certain conditions. In order to ensure uniformity in the conditions to be imposed by the Commi .....

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..... hat in such cases, the value at which the principal manufacturer (person who has sent the goods for test/carrying out processes) sells the final goods to the customer should be taken for payment of appropriate duty. This aspect should also be incorporated in the permission. Further, such permission should be given only in deserving cases and only for one financial year at a time. - Circula .....

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