Rule 21 of CER,02

This query is : Resolved 

28 January 2010 Goods r lying with dealer & claimed to be unfit for marketing

my question is whtr it is possible for assessee to bring back the goods in factory in terms of rule 16 of cer,02 & then take the credit of duty paid & THEN Claim remission of duty...

29 January 2010 Yes that can be done.There is no time limit also.
Further if the same can be reprocessed/ remanufactured then remission formalities can also be avoided.



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