No bar to storage and transshipment of excisable goods once cleared from a factory or any approved premise in bond (under Rule 13) before the same are exported. Procedure prescribed for verification of goods stored in such cases

Excisable Goods Export: Rule 13 Allows Storage and Transshipment Without Excise Officers for Iron and Steel to Nepal.

The circular clarifies that excisable goods cleared in bond under Rule 13 from a factory or approved premises can be stored and transshipped before export without the presence of Central Excise officers. This applies to exports of iron and steel products by certain companies to Nepal. Exporters must ensure goods are exported within the stipulated period, with proof submitted within three months. Storage and transshipment are permitted, and exporters must follow specific procedures, including maintaining a register and notifying authorities of stockyard details. The Central Excise Department's role is limited to verifying goods with reference to the invoice during transit.