RULE 173MM. Procedure in respect of exported goods subsequently re-imported and returned to the factory

-In relation to excisable goods covered by this Chapter the provisions of rule 978 shall apply subject to the following modification, namely: -

In rule 978, for the proviso, the following proviso shall be substituted, namely: -

"Provided that any waste or refuse arising as a result of the said processes shall be destroyed after informing the proper officer in writing at least seven days in advance and after observing such conditions and procedure as may be prescribed by the Commissioner and there upon the duty payable on such waste or refuse may be remitted by the proper officer."