Advance Licence verification: shipping bills must include scheme specific AR 4 declarations and Central Excise certification before processing. Processing of shipping bills under Duty Exemption schemes requires furnishing the Ministry's specified declarations and an AR-4 that names the export scheme and contains a Central Excise Superintendent certified declaration on availment of Central Excise rule benefits; merchant exporters and Self Removal cases must produce equivalent AR-4 certifications, and where manufacturers are outside Central Excise control a territorial Superintendent's certificate must accompany the shipping bill.
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.
Advance Licence verification: shipping bills must include scheme specific AR 4 declarations and Central Excise certification before processing.
Processing of shipping bills under Duty Exemption schemes requires furnishing the Ministry's specified declarations and an AR-4 that names the export scheme and contains a Central Excise Superintendent certified declaration on availment of Central Excise rule benefits; merchant exporters and Self Removal cases must produce equivalent AR-4 certifications, and where manufacturers are outside Central Excise control a territorial Superintendent's certificate must accompany the shipping bill.
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