RULE 100D. Removal of goods on payment of duty.

When a manufacturer desires to remove excisable goods, -

(i) from a free trade zone to any other place in India; or

(ii) from a hundred percent export-oriented undertaking to any place in India, .

He shall remove such goods under an invoice signed by the owner of the factory or his authorised agent :

Provided that -

(a) such invoice shall indicate the value of good:) and duty involved separately (both in words and figures);

(b) such other particulars as may be specified by the Commissioner;

(c) Triplicate copy of the invoice shall be forwarded to the proper officer within twenty-four hours of the removal of goods.