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

Duty-free removal of intermediate goods: conditions for manufacture of export articles and mandatory compliance steps.

Notification permits duty-free removal of intermediate excisable goods for use in manufacture of articles intended for export (except Bhutan) where the manufacturer holds or has applied for an Advance Intermediate Licence or is authorised to supply an ultimate exporter holding a Duty Exemption Entitlement Certificate and Advance Licence; applicable rules apply mutatis mutandis; removals cannot exceed entitlement and goods must be utilised for export production or replenishment of identical duty-paid inputs; sampling, testing, duty on waste, specified export routes, and submission of detailed accounts and attested export documents within thirty days are required.