Form No. Invoice - Invoice of goods liable to Central Excise Duty in India transmitted under Central Excise Seal to Bhutan - [See Rule 19 of the Central Excise Rules, 2002, read with Notification No. 45/2001-C.E. (N.T.)]
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Export under Central Excise seal: invoice requires exporter declaration and sequential official certifications for shipment to Bhutan. Invoice form for goods liable to Central Excise Duty transmitted under the Central Excise seal for export to Bhutan, requiring exporter declaration of non diversion and detailed consignment particulars (marks, description with tariff classification, weight, value, duty particulars and documentary references). The form mandates sequential official certifications: identification and sealing by a Central Excise Officer, running serial number by the Border Examiner, certification of passage by the Indian Border Customs Officer, and receipt/accounting certification by the Bhutanese Customs Officer with official seal.
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 Central Excise seal: invoice requires exporter declaration and sequential official certifications for shipment to Bhutan.
Invoice form for goods liable to Central Excise Duty transmitted under the Central Excise seal for export to Bhutan, requiring exporter declaration of non diversion and detailed consignment particulars (marks, description with tariff classification, weight, value, duty particulars and documentary references). The form mandates sequential official certifications: identification and sealing by a Central Excise Officer, running serial number by the Border Examiner, certification of passage by the Indian Border Customs Officer, and receipt/accounting certification by the Bhutanese Customs Officer with official seal.
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