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of <h1>Procedure for Exporting Excisable Goods to Nepal or Bhutan Without Excise Duty Under Specific Conditions</h1> The notification outlines the procedure for exporting excisable goods to Nepal or Bhutan without paying excise duty. It requires payment in freely convertible currency and an irrevocable letter of credit from the importer. Exceptions apply for goods supplied to UN-financed projects or diplomatic missions. Exporters must execute a bond and provide a bank certificate confirming payment receipt. A special procedure must be followed, involving multiple copies of invoices and verification by customs officers. Capital goods exported against a global tender may be paid in Indian currency. Failure to export within the stipulated time results in duty demand.
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