Central Excise - Export of vehicles where body is built by job-workers on the chassis sent by the exporter - Procedure for furnishing of bonds by the exporter -
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Bond furnishing by chassis manufacturer permitted to cover body-builders, with standard export procedures for finished vehicles to be followed. Manufacturer of the chassis may furnish the bond on behalf of body-builders for building bodies on chassis supplied to job-workers under the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, and the normal export procedure for finished vehicles set out in the relevant notification and Central Excise Manual must be followed.
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.
Bond furnishing by chassis manufacturer permitted to cover body-builders, with standard export procedures for finished vehicles to be followed.
Manufacturer of the chassis may furnish the bond on behalf of body-builders for building bodies on chassis supplied to job-workers under the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, and the normal export procedure for finished vehicles set out in the relevant notification and Central Excise Manual must be followed.
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