The Central Board of Excise and Customs in exercise of the powers conferred under sub-rule (2) of rule 20 of the Central Excise Rules, 2002 hereby specifies the following conditions, limitations, safeguards and procedures for removal of such excisable goods as allowed herein, to godowns or retail outlets of Duty Free Shops , to which the warehousing provisions have been extended by the Central Government vide Notification No. 07/2013-C.E. (N.T.), dated 23rd May, 2013.
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