RULE 96ZV. Damaged cement may be returned for reprocessing or for further manufacture to the original factory of production or to any other cement factory

Cement, which has been damaged after deposit in the store-room of the approved premises of a factory or after its delivery on payment of duty, may be returned to the same or any other cement factory to be reprocessed or for further manufacture, and, where duty has been paid on such cement, its equivalent to the recoverable weight of the reprocessed cement based on the chemical analysis of the damaged cement may be delivered without payment of duty:

Provided that - (i) information of the receipt of each consignment of damaged cement into the receiving factory is given in writing by the manufacturer to the proper officer twenty-four hours before such receipt;

(ii) the damaged cement received in the receiving factory is stored separately unless otherwise permitted by the Commissioner by an order in writing and such goods before being taken for reprocessing or for further manufacture are made available to the proper officer for inspection and for drawal of samples;

(iii) a detailed account of the cement damaged in the store-room or, as the case may be, of its delivery on payment of duty and the processes to which it is subjected, is kept in the factory records: "provided further that the provisions of this rule shall not apply to cement manufactured.