Prohibition on opting to pay duty for unconditionally exempt goods prevents CENVAT credit and mandates deposit and recovery.
Section 5A(1A) prohibits a manufacturer from opting to pay duty on unconditionally fully exempted goods and bars entitlement to CENVAT credit on inputs for such goods. Amounts paid or collected as purported excise duty on exempted goods are not 'duty of excise' for CENVAT purposes; such sums must be deposited with the Government and any downstream CENVAT credit availed on them must be recovered under the CENVAT Credit Rules.

Exporters seeking supervised container stuffing must obtain Central Excise NOC and pay merchant overtime in advance.
Exporters requesting Central Excise supervision for stuffing and sealing must obtain a NOC and an original verification report from the jurisdictional Assistant/Deputy Commissioner within three working days, then apply to the Technical Section at least 48 hours before stuffing for officer allocation; applications are processed FIFO. Supervision requires advance payment of Merchant Overtime Fee at prescribed rates after officer confirmation, and the nominated officer must submit signed export documents, samples, and completed examination reports to the jurisdictional range office.