Central Excise - Export of vehicles where body is built by job-workers on the chassis sent by the exporter - Procedure for furnishing of bonds by the exporter -

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Full Text of the Document

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....is sent by the exporter - Procedure for furnishing of bonds by the exporter - Sir, I am directed to say that doubts have arisen whether it is the body-builder who is required to furnish a bond for receipt of chassis for body-building thereon and export or the manufacture of chassis, who sends the chassis for building body and exports the vehicles, may furnish the bond under the provisions of C....