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    <title>Exports to Nepal or Bhutan without payment of duty - Procedure</title>
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    <description>Exports of excisable goods to Nepal or Bhutan may be made without payment of Central Excise duty provided exporters execute a bond under rule 13, obtain a bank certificate confirming receipt of full payment in freely convertible currency (or, for certain capital goods under global tenders, receipt in Indian currency to the specified bank), and follow the prescribed multi-copy invoice, sealing, verification and customs endorsement procedure at the Central Excise warehouse/factory and the land customs station; Central Excise discharges bond liabilities only after receipt and verification of required endorsed copies and bank certification.</description>
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      <description>Exports of excisable goods to Nepal or Bhutan may be made without payment of Central Excise duty provided exporters execute a bond under rule 13, obtain a bank certificate confirming receipt of full payment in freely convertible currency (or, for certain capital goods under global tenders, receipt in Indian currency to the specified bank), and follow the prescribed multi-copy invoice, sealing, verification and customs endorsement procedure at the Central Excise warehouse/factory and the land customs station; Central Excise discharges bond liabilities only after receipt and verification of required endorsed copies and bank certification.</description>
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