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of <h1>Exporters Allowed Duty-Paid Packing Materials in Warehouses with Approval u/r 20 of Central Excise Rules, 2002.</h1> The circular addresses the issue of bringing duty-paid packing materials into export warehouses under Rule 20 of the Central Excise Rules, 2002. It clarifies that while duty-paid goods are generally not allowed in export warehouses, exceptions can be made for packing materials. Exporters can bring in such materials by submitting a written request to the jurisdictional authority, who may grant permission for one year. Exporters must maintain proper records and are not eligible for export benefits or duty rebates on these materials. This decision aims to facilitate the export process while ensuring compliance with existing regulations.
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