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Removal of goods by a Hundred per cent. Export-Oriented undertaking for Domestic Tariff Area

Rule 17 - Rule - Central Excise - Rule 17 - 17. .- (1) Where any goods are removed from a hundred per cent. export-oriented undertaking to domestic tariff area, such removal shall be made under an invoice by following the procedure specified in rule .....

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notification by the Board appropriate account relating to production, description of goods, quantity removed, and the duty paid. (3) The unit shall 4[electronically] submit a monthly return, in the form specified, by notification, by the Board, to th .....

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of Excise and Customs may, by an order extend the period by such period as deemed necessary under the circumstances of special nature to be specified therein. ] 2[(4) The proper officer may on the basis of information contained in the return filed b .....

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ke available to the proper officer all the documents and records for verification as and when required by such officer.] 5[(6) Where the return is submitted under sub-rule (3) by the assessee after the due date as mentioned in that sub-rule, the asse .....

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led a return in the form referred to in sub-rule (3) within the date specified under that sub-rule, may submit a revised return by the end of the calendar month in which the original return is filed. Explanation.- Where an assessee submits a revised .....

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on payment of appropriate duty before removal of goods by debiting the account current required to be maintained for this purpose or by utilizing the CENVAT credit." Vide notification no. 23/2008 CE(NT) dated 23-5-2008 2. Inserted vide notifica .....

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