Duty free export procedure enables excisable goods to Nepal for specified embassy and project use subject to certification and prescribed export formalities. Permission is granted to export excisable goods to specified Government of India Aided Projects and the Embassy of India stores in Nepal without payment of excise duty, subject to certification by the First Secretary (Economic) of the Embassy and compliance with a prescribed special procedure. The procedure requires six-copy invoices with a non diversion declaration, presentation of five copies and the project order to the Central Excise officer, transmission of specified copies with the consignment to land customs, customs certification of export, and verification by the bond accepting officer on receipt of the duplicate invoice to discharge bond liabilities.
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.
Duty free export procedure enables excisable goods to Nepal for specified embassy and project use subject to certification and prescribed export formalities.
Permission is granted to export excisable goods to specified Government of India Aided Projects and the Embassy of India stores in Nepal without payment of excise duty, subject to certification by the First Secretary (Economic) of the Embassy and compliance with a prescribed special procedure. The procedure requires six-copy invoices with a non diversion declaration, presentation of five copies and the project order to the Central Excise officer, transmission of specified copies with the consignment to land customs, customs certification of export, and verification by the bond accepting officer on receipt of the duplicate invoice to discharge bond liabilities.
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