Export procedure: manufacturer exporters must use prescribed AR proforma and bond for duty-free exports to ensure compliance. Exports of dutiable excisable goods by manufacturer-exporters are allowed without payment of excise duty only after execution of the requisite bond with the competent Central Excise Officer and must be effected under the prescribed procedure using the AR-4 proforma; earlier inconsistent instructions are withdrawn and field formations must ensure compliance to prevent duty evasion.
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.
Export procedure: manufacturer exporters must use prescribed AR proforma and bond for duty-free exports to ensure compliance.
Exports of dutiable excisable goods by manufacturer-exporters are allowed without payment of excise duty only after execution of the requisite bond with the competent Central Excise Officer and must be effected under the prescribed procedure using the AR-4 proforma; earlier inconsistent instructions are withdrawn and field formations must ensure compliance to prevent duty evasion.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
