RULE 95A. Special procedure for removal in bond of biris to other premises

The Commissioner may, by special or general order and subject to such conditions as may be specified by him, permit a manufacturer to remove biris manufactured by him to his other registered premises or to the premises of another assessee for completion of certain manufacturing processes and allow the finished biris to be removed on payment of duty or without payment of duty for export from such other premises:

Provided that such permission shall be granted only subject to the execution of a bond either by the manufacturer or by the assessee