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Removal of goods by a Hundred percent Export-Oriented Undertaking for Domestic Tariff Area.

Rule 23 - Rules - Central Excise Rules, 2017 - Rule 23 - 23. - (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 specifi .....

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

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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. (4) The proper officer may on the basis of information contained in the return filed by the un .....

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