RULE 196BB. Movement of excisable goods

-(1) The applicant may apply to the Commissioner for removal of the excisable goods obtained under rule 192 as such, or the excisable goods which have been partially processed during the use in the industrial process, to a place outside for purposes of test, repair, refining, reconditioning or carrying out any other operations necessary for the completion of the industrial process and return thereafter to his premises for further use in the industrial process

Provided that the waste, if any, is also returned to the applicants premises after such operation and disposed of in the manner laid down in rule 195.

(2) The Commissioner may on receipt of an application under sub-rule (1), permit such removal and return subject to such terms, conditions and limitations as he may impose.