Removal to warehouse for export under central excise rules enables specified exporters to store and export excisable goods. The notification authorizes removal of excisable goods listed in the First Schedule from factories or Commissioner approved premises to warehouses registered at Board specified places for storage and subsequent export, and permits export therefrom by exporters or classes of exporters specified by the Board, linking the warehouse removal facility to the applicable export rules as amended.
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Provisions expressly mentioned in the judgment/order text.
Removal to warehouse for export under central excise rules enables specified exporters to store and export excisable goods.
The notification authorizes removal of excisable goods listed in the First Schedule from factories or Commissioner approved premises to warehouses registered at Board specified places for storage and subsequent export, and permits export therefrom by exporters or classes of exporters specified by the Board, linking the warehouse removal facility to the applicable export rules as amended.
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