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Semi finish goods can clear for testing under rule 16 (c) of central excise rules 2002 - Central ExciseExtract Dear Sir, Semi finish goods can clear for performance testing under rule 16 (c) of central excise rules 2002 on returnable basis without payment of duty if yes please refer any case law/rule if no how can we clear the semi finish goods for testing purpose Semi finish goods are covered in excisable goods or not ? Rgds, Manoj Jain Eicher Engine
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