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

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..... f 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 provision of Clause (ii) of Explanation .....

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