RULE 100G. Restrictions on removal of goods

– (1) No excisable goods shall be removed from a factory in a free trade zone or from hundred per cent export-oriented undertaking, to any place in India outside such zone or outside the premises of such undertaking, as the case may be, between appointed time to 12.00 (midnight) on the appointed date unless, -

1. the assessee has obtained permission of the Commissioner under sub-rule (2) of this rule; and
   
   
2. an application for such removal in the Form A.R.1-A specified in Appendix-I to these rules, has been presented by the assessee to the proper officer and such an application has been acknowledged by the proper officer before 5.00 P.M. on the working day immediately preceding the appointed date:
   
   Provided that no such application for the removal of goods which may come into existence at any time after the appointed time shall be acknowledged under this clause unless the terms, conditions and limitations imposed by the Commissioner in this behalf are complied with.

(2) Where an assessee intends to remove goods from a factory or warehouse under sub-rule (1), he may make an application in this behalf in writing to the Commissioner undertaking to pay duty at the enhanced rate, if any, that may be applicable to such goods with effect from the date immediately following the appointed date and to comply with such conditions as the Commissioner may specify and thereupon the Commissioner may, if he considers it necessary or expedient in the public interest so to do, permit the removal of such goods.

Explanation. - For the purposes of this rule, "goods" include goods which may come into existence at any time after the appointed time.".

(Above Rule 100-G has been substituted vide Ntf.No. 2/2001-Exc.(NT), Dt. 2-2-2001)