Export of goods under bond — Non levy of duties of Excise — Clarifications

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....he Central Excise Rules, 1944, rule 19 of the Central Excise Rules, 2001 and rule 19 of the Central Excise Rules, 2002, issues following orders, instructions and directions :- (i) As per rule 19 of the Central Excise Rules, 2002, any excisable goods may be exported without payment of duty under bond. Prior to coming into force of the Central Excise Rules, 2002, rule 19 of the Central Excise Rules, 2001 and rule 13 of the Central Excise Rules, 1944, had similar provisions. (ii) Apart from the duties chargeable under the Central Excise Act, 1944, certain other duties of excise are chargeable under different Acts of Parliament. The relevant Acts explicitly stipulate that the provisions of the Central Excise Act and the rules made thereunder....

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.... various goods are still being raised and demands are being issued by the field formations in pursuance thereof or otherwise. This is causing hardship to the exporting community and may adversely affect country's exports. To put an end to the uncertainty for the trade and industry and to bring in clarity, the Board, for the purpose of uniformity with respect to levy of duties of excise, hereby orders that as per rule 19 of the Central Excise Rules, 2002, rule 19 of the Central Excise Rules, 2001 and rule 13 of the Central Excise Rules, 1944, none of the duties chargeable under any Act of Parliament which provides that in relation to levy and collection of such duty, the provisions of the Central Excise Act and the rules made thereunder, sha....