This notification notifies the conditions, safeguards and procedures for removal of intermediate goods from the place of manufacture without payment of duty for the purpose of use in the manufacture or processing of all articles intended for exportation out of India, to any country except Bhutan - 044/2001 - Central Excise - Non Tariff

New Rules for Duty-Free Removal of Intermediate Goods for Export (Excluding Bhutan) Under Duty Exemption & Advance Licence

This notification outlines the conditions, safeguards, and procedures for removing intermediate goods from manufacturing sites without duty payment, intended for export to countries other than Bhutan. It applies to manufacturers with a Duty Exemption Entitlement Certificate and Advance Licence. The rules cover licensing requirements, adherence to Central Excise rules, quantity limits, usage conditions, waste management, and export procedures. Exports are restricted to specified ports, airports, and container depots. The ultimate exporter must submit detailed accounts and documentation within a specified timeframe. The procedures also extend to supplies between Advance authorization holders under certain conditions.