To reduce the burden on the central excise staff, CBEC has issued a circular no. 860/18/2007-CX dated 22-11-2007 making it mandatory for every exporter to export the goods under the cover of Self Sealing in case no export incentive is being claimed by the exporter.

Henceforth in case of exports under free Shipping Bill, i.e., Shipping Bills wherein no export benefits are being sought, the manufacturer-exporter shall mandatorily resort to self-sealing of containers. The central excise officers shall not attend to the request of stuffing and sealing of export containers in their presence, in case the exports are under free shipping bills. Further, with a view to ensure safety and security of the export consignment, all such containers should be sealed with tamper proof one time bottle seals as stipulated vide Boards Circular No. 01/2006-Cus. dated 02.01.2006. 

However,  it may be noted  that as per para 2.1 B of Boards Circular No. 6/2002-Cus dated 23.01.2002, where exports are against free shipping bills, no opening/examination of containers is to be done at the port of export, except where there is intelligence/information about any concealment, mis-declaration, etc.

Also see Boards circular no. 736/52/2003-CX dated 11.08.2003 on the above subject.

Self-sealing requirement: exporters must self-seal containers for duty-free shipments; examinations limited to intelligence-based cases. Mandate requires exporters to self seal containers for shipments under free shipping bills, using tamper proof one time bottle seals; central excise officers will not attend stuffing or sealing for such exports. Opening or examination at port is not to occur except where specific intelligence of concealment or mis declaration exists.