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of <h1>Exemption for Sealing Bulk Export Cargo under Notification No. 23/2015; Case-by-Case Approval by Chief Commissioners.</h1> The circular addresses issues related to the sealing of bulk cargo for export under bond, as specified in Notification No. 42/2001-Central Excise. Due to difficulties in sealing bulk items like coal and iron ore, Notification No. 23/2015 exempts such cargo from package sealing, allowing the Principal Chief Commissioner or Chief Commissioner of Central Excise to grant exemptions on a case-by-case basis. The process involves verification of goods, no duty remission for transit loss, and permissions granted for up to a year. Exporters must apply for this exemption, and decisions are communicated in writing with specified conditions.
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