https://www.taxtmi.com/circulars?id=6113 Subsequent processing of duty-paid goods for export is permissible only under Rule 12(1)(b) with Commissioner approval and specified safeguards: processing at a Commissioner-approved place ("warehouse"), export under proforma AR-5 generated at that place, opening of input packages under excise officer supervision with sampling and testing to verify duty-paid character and composition, declaration of input-output ratio, and defacement of invoice copies. Discrepancies found on verification bar export under Rule 12(1)(b); alternative export routes such as drawback may be available. Prior inconsistent circulars are superseded. en-us Tue, 17 Oct 1995 00:00:00 +0530 Tue, 30 Jun 2009 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6113 Subsequent processing of duty-paid goods for export is permissible only under Rule 12(1)(b) with Commissioner approval and specified safeguards: processing at a Commissioner-approved place ("warehouse"), export under proforma AR-5 generated at that place, opening of input packages under excise officer supervision with sampling and testing to verify duty-paid character and composition, declaration of input-output ratio, and defacement of invoice copies. Discrepancies found on verification bar export under Rule 12(1)(b); alternative export routes such as drawback may be available. Prior inconsistent circulars are superseded. Circulars Central Excise Tue, 17 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6113