TaxTMI 
TaxTMI 
Can a manufacturer exporter export their goods directly to the port of export without examination at the place of despatch (either by central excise officer or under self sealing procedure). If yes is it required to prepare ARE-1 or not. Kindly provide the legal backing for the export procedure other than self sealing or examination by central excise officer at the place of despatch.
Export through examination by port officer
19 Sep 2012 
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Export examination requirement: consignments must be sealed or self sealed and accompanied by ARE 1 to qualify as exports.
A manufacturer exporter must dispatch export consignments to port either after sealing/examination by a Central Excise officer or under an authorised self sealing procedure (SRP); otherwise the movement is treated as domestic removal. In either authorised route the consignor must prepare and send ARE 1 with the consignment, duly signed and certified by the manufacturer, and the procedures are governed by the Central Excise Rules and administrative circulars permitting self sealing. (AI Summary)
A manufacturer exporter must dispatch export consignments to port either after sealing/examination by a Central Excise officer or under an authorised self sealing procedure (SRP); otherwise the movement is treated as domestic removal. In either authorised route the consignor must prepare and send ARE 1 with the consignment, duly signed and certified by the manufacturer, and the procedures are governed by the Central Excise Rules and administrative circulars permitting self sealing. (AI Summary)