For Latest instructions and procedures kindly refer to Circular No. 952/13/2011-CX dated 08.09.2011. Part of the said circular is reproduced below for ready reference :
3. Vide Circular No. 736/52/2003-CX dated 11th August 2003, the facility of self-sealing and self-certification has been extended to all categories of manufacturer- exporters subject to compliance with existing procedures. Vide Circular No 860/18/2007-CX dated 22nd November 2007, it has been prescribed that in case of exports under free Shipping Bills, i.e., Shipping Bills where no export benefits are being sought, the manufacturer- exporter shall mandatorily resort to self-sealing of export containers and the Central Excise Officer shall not entertain any request for stuffing and sealing of export containers, in their presence in such cases.
4. In view of above existing instructions, it is reiterated that the facility/ option of examination and sealing of export containers by the Central Excise Officers at the place of dispatch is available to both manufacturer- exporters (except when the export is on free Shipping Bill) and merchant-exporter in respect of the goods exported in terms of Rule 18 or Rule 19 of Central Excise Rules, 2002. Such examination, stuffing and sealing of export containers by the Central Excise Officers are permitted at the factory or warehouse or any other approved premises.