Condition of direct exports from the factory in Notification Nos. 41/94-CE(NT) & 44/94-CE(NT) dated 22.9.94 & other procedures - Relaxation regarding

Waiver of direct from factory export condition permits identifiable duty paid goods exported after verification to claim rebate.

Waiver of the requirement that excisable goods be exported directly from the factory or warehouse will be allowed where exporters submit proof satisfactory to the rebate authority that specific goods are clearly identifiable and correlatable to duty paid factory clearances; technical deviations without revenue implications may be condoned. For future exports, exporters must follow a prescribed AR 4 verification procedure-apply to the Range superintendent where goods are stored, submit AR 4 in six copies with supporting invoices/duty payment documents and marks/numbers, obtain verification endorsement by a deputed Central Excise Officer, pay supervision charges, and comply with specified distribution and retention of AR 4 copies and post audit requirements.