Registration- for Self Sealing of Container

[Ashok Chopra]

Respected Forum,

I am Readymade Garment Manufacturer-Exporter. i want to self seal the container at our unit:-

My queries:-

1. Is Central Excise REgistration is compulsory for obtaining self sealing permission?

Please provide me notification etc.to satisfy my management

Thanks and regard

[Rajagopalan Ranganathan]

Sir,

Export goods are not exempted goods and they are permitted to be cleared without payment of duty for export only. Therefore under Central Excise Law they are excisable goods. Therefore you have to take registration even though you export 100% of your production. Once you are registered you can avail self-sealing procedure for clearance of export goods.

[KASTURI SETHI]

I endorse the views of Sh.Ranganathan, Sir.

[YAGAY and SUN]

http://www.jawaharcustoms.gov.in/index.php/public-notices-for-2016/facility-notice-no-65-2016

[Ganeshan Kalyani]

Detailed information on the subject in the link given by Yagay and Sun. Thanks.

AI Summary

Central Excise registration required to enable self-sealing procedure for clearance of export consignments under excise rules.
Central Excise registration is mandatory for manufacturers who wish to self-seal export containers because exported goods are treated as excisable goods; upon registration the unit becomes eligible to apply for and use the self-sealing procedure for duty-free export clearance under the relevant facility notice and administrative guidance.