https://www.taxtmi.com/circulars?id=5802 Manufacturers within the exemption limit need not register but must file a declaration and obtain a declarant's code; they may use serially numbered delivery challans/invoices for clearances, maintain simple production and clearance records, and file quarterly statements per Annexure-A. Proof of export (attested shipping bills, bills of lading, foreign exchange certificates, or attested sales-tax export forms for merchant exports) must be submitted within six months. If combined home-consumption clearances and unproven export clearances are likely to exceed the exemption limit, show-cause notices should be issued and kept pending for six months; thereafter registration and regular AR-4/AR-5 procedure become required. en-us Mon, 20 May 1996 00:00:00 +0530 Sat, 14 Mar 2009 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5802 Manufacturers within the exemption limit need not register but must file a declaration and obtain a declarant's code; they may use serially numbered delivery challans/invoices for clearances, maintain simple production and clearance records, and file quarterly statements per Annexure-A. Proof of export (attested shipping bills, bills of lading, foreign exchange certificates, or attested sales-tax export forms for merchant exports) must be submitted within six months. If combined home-consumption clearances and unproven export clearances are likely to exceed the exemption limit, show-cause notices should be issued and kept pending for six months; thereafter registration and regular AR-4/AR-5 procedure become required. Circulars Central Excise Mon, 20 May 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5802