RULE 56AB. Special procedure for removal of finished excisable goods or semi-finished goods for certain purposes

The Commissioner may by special order and subject to such conditions as may be specified by the Commissioner, permit a manufacturer to remove -

(i) excisable goods which are in the nature of semi-finished goods, for carrying out certain manufacturing processes, or
(ii) excisable goods for carrying out tests,to some other premises of his or to the premises of another person and to bring back such goods to his factory, without payment of duty, or to some other registered premises of his or to the premises of another assessee and allow these goods to be removed on payment of duty or without payment of duty for export from such other registered premises of his or from the premises of such assessee to whom the goods have been sent :

Provided that this rule shall not apply to the goods known as "prototypes" which are sent out for trial or development test.