https://www.taxtmi.com/circulars?id=968 The circular directs that Assistant Commissioners of Customs may require manufacturers to produce a Central Excise certificate confirming non availment of Modvat on inputs for exported goods; exports under rebate or bond follow existing General Note 11 provisions. For merchant exporters, a supporting manufacturer's Central Excise Superintendent certificate suffices; open market purchases are treated as Modvat availed limiting drawback to Customs allocation. Where goods are unconditionally excise exempt and manufacturers unregistered, drawback may be allowed without a non availment certificate, subject to the Assistant Commissioner's satisfaction. en-us Wed, 04 Jun 1997 00:00:00 +0530 Thu, 31 Jul 2025 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=968 The circular directs that Assistant Commissioners of Customs may require manufacturers to produce a Central Excise certificate confirming non availment of Modvat on inputs for exported goods; exports under rebate or bond follow existing General Note 11 provisions. For merchant exporters, a supporting manufacturer's Central Excise Superintendent certificate suffices; open market purchases are treated as Modvat availed limiting drawback to Customs allocation. Where goods are unconditionally excise exempt and manufacturers unregistered, drawback may be allowed without a non availment certificate, subject to the Assistant Commissioner's satisfaction. Circulars Customs Wed, 04 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=968