Self-sealing of export goods not applicable to exports to Nepal and Bhutan; Central Excise officer sealing remains required. The Board clarifies that the circular authorising self-sealing and self-certification by manufacturer-exporters does not apply to exports to Nepal and Bhutan; those exports are governed by notifications under the Central Excise Rules requiring the jurisdictional Central Excise officer to verify goods, endorse export invoices and seal consignments, tanks or containers.
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-sealing of export goods not applicable to exports to Nepal and Bhutan; Central Excise officer sealing remains required.
The Board clarifies that the circular authorising self-sealing and self-certification by manufacturer-exporters does not apply to exports to Nepal and Bhutan; those exports are governed by notifications under the Central Excise Rules requiring the jurisdictional Central Excise officer to verify goods, endorse export invoices and seal consignments, tanks or containers.
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