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of <h1>Notification No. 45/2001-CE(NT) Clarifies Export Bond Procedure to Nepal & Bhutan for All Exporter Types.</h1> Notification No. 45/2001-CE(NT) dated 26th June 2001, concerning the export of goods under Bond to Nepal and Bhutan, applies to both merchant-exporters and manufacturer-exporters. Despite the absence of specific terms like 'merchant exporter' in the notification, there is no distinction in the procedure based on the exporter's status. The notification mandates that goods are dispatched from the factory, warehouse, or other approved premises. It clarifies that the general term 'exporter' encompasses all exporter categories, and no separate duty-free procedure is prescribed for different exporter types. Trade and field formations are to be informed accordingly.
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