https://www.taxtmi.com/forum/issue?id=110189 Self-sealing and self-certification are permitted for manufacturer-exporters and may be used alongside factory stuffing permission without requiring its surrender; authorised senior employees must certify packing and sealing on ARE forms. The departmental instructions state that examination and sealing at the place of dispatch by central excise officers is optional, while Customs will examine self-sealed consignments at the port under prescribed norms. Subsequent circulars reference the manner of sample drawing in the earlier circular, leading practitioners to conclude that central excise may draw samples and inspect consignments at dispatch under the cited procedures. en-us Thu, 14 Apr 2016 14:39:18 +0530 Thu, 23 Jan 2025 15:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110189 Self-sealing and self-certification are permitted for manufacturer-exporters and may be used alongside factory stuffing permission without requiring its surrender; authorised senior employees must certify packing and sealing on ARE forms. The departmental instructions state that examination and sealing at the place of dispatch by central excise officers is optional, while Customs will examine self-sealed consignments at the port under prescribed norms. Subsequent circulars reference the manner of sample drawing in the earlier circular, leading practitioners to conclude that central excise may draw samples and inspect consignments at dispatch under the cited procedures. Discussion-Forum Central Excise Thu, 14 Apr 2016 14:39:18 +0530 https://www.taxtmi.com/forum/issue?id=110189