Exemption to goods sent aboard as exhibits for exhibition in International Trade Fair or for demonstration or Carrying out tests or trials -
In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts all excisable goods sent aboard as exhibits in any International Trade Fair or Exhibition or sent aboard for the purposes of demonstration or for carrying out tests or for trails form the whole of the duty of excise leviable thereon subject to the condition that the procedure prescribed under Rule 19 of the Central Excise (No. 2) Rules, 2001 is followed in respect of such goods.