RULE 96DD. Procedure for removal of cotton fabrics or man-made fabrics from one factory to another without payment of duty for embroidery

(1) Cotton fabrics or man-made fabrics, may be removed without payment of duty from one factory to another factory for the purpose of embroidery, subject to the observance of the procedure hereinafter prescribed.

(2) When cotton fabrics or man-made fabrics, are removed from the factory where they are manufactured to another factory for embroidery, the consignor shall follow the procedure as required by rules 156A and 156B, as modified by rule 173N

(3) If cotton fabrics or man-made fabrics, after being embroidered, are cleared for home consumption from the embroidery factory , the duty payable at the time of such clearance and such other dues that may be payable in respect of such goods may be paid either by the owner of the embroidery factory or by the owner of the originating factory.

(4) If cotton fabrics or man-made fabrics, after being embroidered, are removed without payment of duty to one or more factories for the purpose of further embroidery, or to the originating factory , such removal shall be subject to, and in accordance with, the provisions of sub-rule (2).