Export procedure requires Form ARE-2 and compliance with prescribed procedures; duty-free inputs must be exported accordingly. The notification substitutes paragraph (vi) to require that goods shall be exported on application in Form ARE-2 and that the procedures specified in the related Ministry of Finance notification shall be followed. An inserted Explanation II clarifies that goods manufactured or processed using excisable inputs procured without payment of duty under the notification shall be exported in terms of sub-rule (1) of rule 19 of the Central Excise Rules, 2002.
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.
Export procedure requires Form ARE-2 and compliance with prescribed procedures; duty-free inputs must be exported accordingly.
The notification substitutes paragraph (vi) to require that goods shall be exported on application in Form ARE-2 and that the procedures specified in the related Ministry of Finance notification shall be followed. An inserted Explanation II clarifies that goods manufactured or processed using excisable inputs procured without payment of duty under the notification shall be exported in terms of sub-rule (1) of rule 19 of the Central Excise Rules, 2002.
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