Simplified export procedure for exempt SSI units requires declarant code, specified invoices, quarterly statements, and proof of export. The simplified export procedure permits exempt SSI manufacturers to clear goods for export under their own invoices without central excise registration while within the exemption threshold upon obtaining a declarant code. Invoices must be serial numbered, pre-authenticated and contain specified particulars; direct and merchant-export consignments must be appropriately marked. Units must maintain simple production and clearance records, file a quarterly statement with detailed clearance and export particulars, and submit prescribed proof of export (shipping bills, bills of lading, remittance certificates or merchant-exporter tax forms) within six months, failing which show-cause steps and eventual registration and ARE-1 compliance may follow after an additional six months.
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.
Simplified export procedure for exempt SSI units requires declarant code, specified invoices, quarterly statements, and proof of export.
The simplified export procedure permits exempt SSI manufacturers to clear goods for export under their own invoices without central excise registration while within the exemption threshold upon obtaining a declarant code. Invoices must be serial numbered, pre-authenticated and contain specified particulars; direct and merchant-export consignments must be appropriately marked. Units must maintain simple production and clearance records, file a quarterly statement with detailed clearance and export particulars, and submit prescribed proof of export (shipping bills, bills of lading, remittance certificates or merchant-exporter tax forms) within six months, failing which show-cause steps and eventual registration and ARE-1 compliance may follow after an additional six months.
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