CE-Export of goods under Bond to Nepal and Bhutan-NTF No. 45/2001-CE(NT), DT. 26/06/2001

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.... notification No. 45/2001-CE(NT) dated 26th June, 2001dealing with the procedure of export under Bond to Nepal and Bhutan to merchant exporters. A view was expressed that since the notification No. 45/2001-CE(NT) dated 26th June, 2001 does not contain a clause of obtaining the goods without payment of duty by a merchant exporter under CT-1 certificate similar to notification No. 42/2001-CE(NT) dat....

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.... any other premises approved by the Commissioner in this behalf. Thus, it may be seen that the term 'exporter' has been used in general sense in the notification such that it covers both merchant-exporters and manufacturer-exporters. The fact that the term 'merchant exporter' has not been defined in the notification may not ipso-facto imply that the notification is meant for a particular category ....