Exemption from excise licensing for customs-bonded manufacturers now requires annual declaration scrutiny by the local Deputy Collector. Manufacturers operating under a Customs bond are eligible for exemption from Central Excise licensing control subject to an annual declaration by the 15th day of April; the Board directs that all such annual declarations be scrutinised by the jurisdictional Deputy Collector of Central Excise to verify eligibility, modifying prior instructions accordingly.
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.
Exemption from excise licensing for customs-bonded manufacturers now requires annual declaration scrutiny by the local Deputy Collector.
Manufacturers operating under a Customs bond are eligible for exemption from Central Excise licensing control subject to an annual declaration by the 15th day of April; the Board directs that all such annual declarations be scrutinised by the jurisdictional Deputy Collector of Central Excise to verify eligibility, modifying prior instructions accordingly.
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