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of <h1>Export Excisable Goods Duty-Free Under Rule 13, Except to Nepal and Bhutan; Follow Chapter IX Procedures and Bond Conditions</h1> Notification No. 48/94-C.E. (N.T.) dated September 22, 1994, issued by the Central Government under rule 13 of the Central Excise Rules, 1944, allows the export of all excisable goods without duty payment, except to Nepal and Bhutan. This applies to goods from registered traders under Rule 57GG or approved premises. Conditions include adherence to Chapter IX procedures, export in original packaging, a bond covering duty charges, and export within six months or an extended period approved by the Collector of Central Excise. Bonds are discharged upon satisfactory export or accounting for goods, or payment of duty on deficiencies.
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