19. Export without payment of duty .-

(1) Any excisable goods may be exported without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, as may be approved by the Commissioner.

(2) Any material may be removed without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, for use in the manufacture or processing of goods which are exported, as may be approved by the Commissioner.

(3) The export under sub-rule (1) or sub-rule (2) shall be subject to such conditions, safeguards and procedure as may be specified by notification by the Board.

(Please refer CUS NTF NO.26/2003 (NT) DATE 01/04/2003)

(Pl. refer Cir. No. 641/32/2002-CX, Dt. 26/06/2002 for rule 19)

(Pl. refer Ntf. No. 25/2002-CE(NT), Dt. 22/07/2002)

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