RULE 100F. Monthly Return.

-Within ten days after the close of the month to which the return related or within such extended period as the "Commissioner may allow, a manufacturer shall file with the proper officer in quadruplicate a monthly return in the proper form, in respect of the excisable goods removed,-

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

(ii) from a hundred per cent export-oriented undertaking to any place in India,on payment of duty.