https://www.taxtmi.com/circulars?id=54664 Manufacturers, principal manufacturers, or jewellers exporting 100% of jewellery under heading 7113 are exempt from central excise registration if they provide a bank guarantee for excise liability (additional to guarantees for customs duty on gold and VAT), accept registration upon default of export obligation, pay excise on first domestic sale or obtain release of equivalent guarantee, and file nil returns where no domestic sales occur; exporters may continue to export on self-declaration and Letter of Undertaking without LUT ratification until procedures are finalised. en-us Tue, 26 Jul 2016 00:00:00 +0530 Wed, 27 Jul 2016 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54664 Manufacturers, principal manufacturers, or jewellers exporting 100% of jewellery under heading 7113 are exempt from central excise registration if they provide a bank guarantee for excise liability (additional to guarantees for customs duty on gold and VAT), accept registration upon default of export obligation, pay excise on first domestic sale or obtain release of equivalent guarantee, and file nil returns where no domestic sales occur; exporters may continue to export on self-declaration and Letter of Undertaking without LUT ratification until procedures are finalised. Circulars Central Excise Tue, 26 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54664