Simplified Central Excise Procedure for export of readymade garments – regarding.

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....port Procedure for exempted units. This procedure inter alia envisages that the goods meant for export can be cleared on the invoices (instead of regular ARE-1) or other similar documents of the manufacturer-exporters containing particulars of description of goods, name and address of the buyer, destination, value, date and time of removal of goods, etc. Further, such persons are allowed to mainta....

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.... in the grant of registration in view of the large number of units now seeking Registration on account of withdrawl of the SSI exemption benefits. 3. Board has examined the matter. It is observed that the Simplified Export Procedure is presently applicable to the exempted units. However, since the readymade garment manufacturers are primarily exporting almost all of their production and the clear....

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....eclaration of stocks and record keeping, etc may not be subjected to mandatory requirements. In this regard reference may also be made to Board's circular 703/19/2003-CX dated 25th March, 2003 (F.No. B3/1/2003-TRU). While allowing this relaxation, the Board's concern is that export clearances are not hampered on technical grounds. 5. Board's instructions contained in the Central Excise Manual as ....