Neutral packing permission for exports allowed, subject to collector approval, anti-evasion checks and post-facto reporting. Collectors of Central Excise may grant relaxation of Rule 185(1) to permit neutral packing for all commodities meant for actual export on application by assessees, subject to anti-evasion checks by field formations and with a report to Government for post-facto approval.
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Provisions expressly mentioned in the judgment/order text.
Neutral packing permission for exports allowed, subject to collector approval, anti-evasion checks and post-facto reporting.
Collectors of Central Excise may grant relaxation of Rule 185(1) to permit neutral packing for all commodities meant for actual export on application by assessees, subject to anti-evasion checks by field formations and with a report to Government for post-facto approval.
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