Export under bond to Nepal and Bhutan covers both merchant exporters and manufacturer-exporters, clarifying procedural applicability. Notification No. 45/2001-CE(NT) for export under bond to Nepal and Bhutan does not distinguish exporter categories and therefore applies to both merchant-exporters and manufacturer-exporters; it prescribes common dispatch conditions from the factory, approved warehouse or other Commissioner-approved premises and does not require separate procedures or definitions for merchant-exporters.
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.
Export under bond to Nepal and Bhutan covers both merchant exporters and manufacturer-exporters, clarifying procedural applicability.
Notification No. 45/2001-CE(NT) for export under bond to Nepal and Bhutan does not distinguish exporter categories and therefore applies to both merchant-exporters and manufacturer-exporters; it prescribes common dispatch conditions from the factory, approved warehouse or other Commissioner-approved premises and does not require separate procedures or definitions for merchant-exporters.
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