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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs Bond Export Manufacturers Must Submit Annual Declaration by April 15 for Excise Exemption Compliance Under Notification No. 299/79-C.E.</h1> Manufacturers operating under a Customs bond for 100% export are exempt from Central Excise licensing control as per Notification No. 299/79-C.E., provided they submit an annual declaration by April 15 each financial year. Due to cases of duty evasion, the Board mandates that these declarations be reviewed by the jurisdictional Deputy Collector of Central Excise to ensure compliance. This modifies previous instructions to enhance scrutiny and prevent misuse of the exemption.
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