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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New Export Procedure Clarifies Bond Execution for Manufacturer-Exporters Using Job Workers per Rule 13(1)(b.</h1> The circular clarifies the procedure for exporting body-built motor vehicles manufactured under bond according to the New Export Procedure. It addresses a query regarding the applicability of Rule 13(1)(b) in cases where a manufacturer-exporter sends goods to a job worker for further manufacturing before export. The Board confirms that changes in the rules do not affect the ability of manufacturer-exporters to execute bonds when part of the manufacturing is done by job workers. Manufacturers must execute two bonds: one for in-bond manufacture and another for in-bond export, both discharged upon proof of export. Field formations and trade interests are to be informed.
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