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        Central Excise

        Special facility to large manufacturer –exporters for self certification and self sealing of export goods

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        Self-certification and self-sealing allows qualifying manufacturer-exporters to seal consignments with prescribed intimation and supervisory checks. Special facility permits self-certification and self-sealing of export goods by qualifying large manufacturer-exporters subject to advance intimation to Central Excise officers and designation of senior officials to certify packing and sealing. Central Excise officers will randomly select consignments for examination (normally up to about 10% monthly) with powers to increase checks on discrepancies; containerised cargo should be examined prior to stuffing where possible. Exporters must submit specimen seals, use tamper proof One Time Locks/Seals with serial numbers recorded on AR4, and provide a prescribed endorsement certifying inspection and sealing.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Self-certification and self-sealing allows qualifying manufacturer-exporters to seal consignments with prescribed intimation and supervisory checks.

                                Special facility permits self-certification and self-sealing of export goods by qualifying large manufacturer-exporters subject to advance intimation to Central Excise officers and designation of senior officials to certify packing and sealing. Central Excise officers will randomly select consignments for examination (normally up to about 10% monthly) with powers to increase checks on discrepancies; containerised cargo should be examined prior to stuffing where possible. Exporters must submit specimen seals, use tamper proof One Time Locks/Seals with serial numbers recorded on AR4, and provide a prescribed endorsement certifying inspection and sealing.





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                                ActsIncome Tax
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