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RULE 16C  Special procedure for removal of excisable goods for carrying out tests.


The Commissioner of Central Excise may, by special order and subject to such conditions as may be specified by the Commissioner of Central Excise, permit a manufacturer to remove excisable goods manufactured in his factory for carrying out tests to some other premises and to bring back such goods to his factory, without payment of duty, or to some other registered premises and allow these goods to be removed on payment of duty, or without payment of duty for export from such other registered premises :

Provided  that this rule shall not apply to the goods known as “prototypes” which are sent out for trial or development test.


 

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