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of <h1>Export Warehousing: Store Excisable Goods Without Duty Pre-Export as per Notification 46/2001-CE (N.T.)</h1> Export warehousing allows excisable goods to be stored without duty payment before export. As per Notification No. 46/2001-CE (N.T.), this facility applies to all excisable goods listed in the CETA schedule. Eligible exporters include recognized trading houses and automobile manufacturers with specific agreements. Warehouses are located in major Indian cities. The registration process involves applying to the Commissioner, providing a bond, and maintaining a bond account. Goods removal and export procedures follow specific guidelines, including documentation and record-keeping. Goods can be diverted for home consumption with permission, and waivers for physical warehousing are allowed under certain conditions.
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