Export warehousing for petroleum products extended to all exporters, allowing warehouses to be established anywhere in the country. The facility permitting removal of petroleum products for export without payment of duty under bond is extended to apply to all exporters; export warehouses for petroleum products may be established and registered at any place within the territory of India. Existing warehouses may be converted to export warehouses, with technical conversion requirements to be completed promptly, and Jurisdictional Commissioners of Central Excise are to facilitate registration and establishment of new export warehouses on request.
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Provisions expressly mentioned in the judgment/order text.
Export warehousing for petroleum products extended to all exporters, allowing warehouses to be established anywhere in the country.
The facility permitting removal of petroleum products for export without payment of duty under bond is extended to apply to all exporters; export warehouses for petroleum products may be established and registered at any place within the territory of India. Existing warehouses may be converted to export warehouses, with technical conversion requirements to be completed promptly, and Jurisdictional Commissioners of Central Excise are to facilitate registration and establishment of new export warehouses on request.
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