TaxTMI 
TaxTMI 
Simplification of Export Procedure - Procedure where bonds can be furnished with Deputy / Assistant Commissioner of Central Excise - Reg
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed from the Maritime Commissioner. 2. The matter has been examined by the Board. It is recognized that the Indian industry is growing in the inland areas and the growth of industries is no more limited to hinterland of a sea port. There has been considerable growth of exports from Inland Container Depots and the Air Cargo Units located in the inland areas, and the same is likely to grow even at faster rate in future. In this scenario, it is felt necessary to modify the Central Excise procedures to facilitate exports. 3. As a measure of simplification of the export procedures, it has been decided that Commissioner of Central Excise (excluding those under whose jurisdiction the office of Maritime Commissioner already exist) will designate one Deputy/Assistant Commissioner of a Central Excise as "Deputy/Assistant Commissioner of Central Excise (Exports)" who will discharge a similar function as being discharged by the existing Maritime Commissioners, so far the exports under rules 13(1)(a) and rule 14 are concerned. The procedure will be as follows:- (1) Any merchant exporter/manufacturer-cum-merchant exporter (hereinafter referred to as "the exporter") can file a Bond under r....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nded over to the exporter. The original copy will be presented to the Superintendent having jurisdiction over the factory of export goods. The triplicate copy will be for exporter's records. (5) The format of Running Bond Account will be the same as given in Circular No. 87/87/94-CX, ibid. The provisional debit/credit entry should be clearly indicated, and fact of its conversion into actual debit/credit should be recorded in remarks column with date and the Deputy/Assistant Commissioner of Central Excise (Export) will initial on cash such entry in relevant column. (6) The certificate will have to be produced by the exporter before the Superintendent of Central Excise at the time of presentation of AR-4 for signature in cases where the exports are being effected under the examination and sealing of the consignment in the factory/approved premises by the jurisdictional Central Excise officer. (7) Where the exporter intends to clear the goods under the self-removed or Self-certification procedure, he will submit this certificate within 24 hours of removal along with the requisite copies of AR-4. The Superintendent will endorse on the triplicate, quadruplicate, quintuplicate a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....p; Sir, I intend to export excisable goods. The details are as under : - I. Manufacture's Name & factory address ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sp; (Having jurisdiction over the factory of manufacture) III. Sr. No. Description of Goods Quantity Value Rate of Duty Duty Involved  ....