This notification specifies the conditions, safeguards and procedures for export without payment of duty - 043/2001 - Central Excise - Non Tariff

Duty-free procurement of excisable inputs allowed for export manufacture subject to registration, input output declaration, verification and ARE 2 procedures.

Notification permits procurement of excisable goods without payment of duty for manufacture or processing of export goods subject to registration under Central Excise (No.2) Rules, declaration of input output ratios and duty rates, verification and countersignature by the Assistant/Deputy Commissioner, and compliance with removal, bonding or letter of undertaking, export formalities via Form A.R.E.2, and treatment of waste as dutiable if removed from the factory.