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of <h1>Export Excisable Goods from India Duty-Free u/r 13(1)(a): Key Procedures and Form Changes Explained.</h1> The circular outlines procedures for exporting excisable goods from India without paying Central Excise Duty under Rule 13(1)(a). Exporters can clear goods without Central Excise Officer examination, except for those under physical control. AR 4 and AR 4A forms are merged into a single AR 4 form. Bonds can be executed with either Maritime Collectors or Jurisdictional Assistant Collectors. Various bond types are available, with specific requirements for manufacturer-exporters and merchant-exporters. The circular also details procedures for filing proof of export, handling partial exports, and re-importing goods for repairs. Special provisions apply to small-scale units and specific exporter categories.
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