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of <h1>Procedure for Exporting Excisable Goods: Warehouse Clearance, Registration, and Record Keeping Under Central Excise Tariff Act, 1985.</h1> The circular outlines the procedure for the clearance of excisable goods intended for storage in a warehouse and subsequent export. It applies to goods specified in the Central Excise Tariff Act, 1985, and involves exporters with Super Star or Star Trading House status. Warehouses can be registered in specified cities, and exporters must apply for registration and execute a general bond with security. The document details procedures for warehousing, removal, and export of goods, including the maintenance of records and handling of goods for home consumption. It also allows for waiver of physical warehousing in certain circumstances and mandates provision of accommodation for supervising officers.
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