Finished goods removed for carrying out certain processes and returned on or after the appointed day

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..... factured in a factory had been removed without payment of duty for carrying out tests or any other process not amounting to manufacture, to any other premises, whether registered or not, in accordance with the provisions of earlier law prior to the appointed day and such goods, (herein after referred to as the said goods ) are returned to the said factory on or after the appointed day, no tax sha .....

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..... ded period, as the case may be, from the appointed day. (CGST Law) Where any goods had been despatched from the place of business without payment of tax for carrying out tests or any other process, to any other premises, whether registered or not, in accordance with the provisions of earlier law prior to the appointed day and such goods (herein after referred to as the said goods ) are r .....

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