RULE 97B. Excisable goods exported may be allowed to be returned to the factory

Exported excisable goods which are re-imported for carrying out -

(a) repairs,
(b) re-conditioning,
(c) re-fining,
(d) re-making, or
(e) subjecting to any processes similar to the process referred to in clauses (a) to (d),may be returned to the factory of manufacture for carrying out the said processes and subsequent re-export subject to such conditions and procedure as shall be pre- scribed by the Commissioner in this regard :

Provided that any waste or refuse arising as a result of the said processes shall be destroyed or otherwise disposed of in the manner and in accordance with the conditions as may be prescribed by the Commissioner by a general or special order and thereupon the proper officer may remit the duty on such waste or refuse.