Res, sir,
this rule-19 is for statement regarding export of excisable goods without payment of duty.
let me clear that is it compulsory to submit this statement at out range office if there is no export under without payment of duty for the month .
pls. reply and guide what is the actual procedure.
regards,
Manan pandya
contact: 9510018659
Monthly Rule-19 Statement Mandatory for Excisable Goods Exports, Even Without Activity, per CBEC Manual and Rule 19(3). A query was raised regarding the necessity of submitting Rule-19 statements for the export of excisable goods without duty payment, even if no such exports occurred in a month. A response clarified that submission is mandatory each month as per CBEC Manual, Chapter VII, Para 13.2, and Rule 19(3) of Central Excise Rules, 2002. The statement, in Annexure 19, must include details of exports, pending and received proofs of export, and is essential for taking credit in the running bond account. Additional guidance was provided on obtaining the prescribed form and its components. (AI Summary)