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<h1>Simplified Export Procedure Updated: Exempt Small-Scale Units No Longer Need Declarant's Code for Exports u/r 174.</h1> The circular modifies the Simplified Export Procedure for exempted small-scale units, following Notification No. 22/98-CE(NT) from June 1998. These units, exempt from registration under rule 174 of the Central Excise Rules, are no longer required to mention a Declarant's Code Number when exporting. This change applies to small-scale manufacturers whose clearances fall below the defined exemption limit, such as Rs. 40 lakhs under Notification No. 8/98-CE. The previous circular, No. 212/46/96-CX, is modified accordingly to reflect this update.