Central Excise - Simplified export procedure for exempted units- Instruction regarding

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....cial year. 2. In this regard, representations from various Associations and Trade Promotion Councils have been received indicating the difficulties being faced by such small scale and the tiny units. They have stated that in order to follow the AR4 procedure, such units have to get themselves registered with Central Excise. Consequently they have to maintain all the statutory records and submit returns. It has been reported that such units do not have sufficient infrastructure and manpower to maintain statutory excise records and to prepare export documents. A request has been made for the reintroduction of simplified export procedure for such units which is laid down in the Board's Circular No. 12/90 dated 8.5.90. 3. The issue has been....

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....nufacturer or his authorised agent. v) In case of export through merchant exporters, the manufacturer will also mention on the top "EXPORT THROUGH MERCHANT EXPORTERS" andwill mention the Export-Import Code No. of such merchant exporters. vi) In case of direct export by the manufacturer exporters, he will mention on the top "FOR EXPORT" and his own Export - Import Code No., if any. B. Records Such units may be asked to maintain a simple record of production and clearance. Entries in production record should either be allowed to be made at the close of the day or before the commencement of the production on the following day. Entries need not be made on days when there is no production or clearance of goods. C. Statement Such unit....

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....o account all these serially numbered forms to the sales Tax Department by furnishing a proof that the goods have been exported out. These proofs are in the from of presentation of the shipping bill duly completed by the customs, bill of landing, foreign exchange remittance certificates etc. The liability of the manufacturers to the Central Sales Tax gets waved only where they submit these forms to the Sales Tax Department. It is, therefore, seen that indirectly exports get accounted for through the issue of H-form or ST-XXII Form. Therefore, it has been decided that to accept photocopy of H-form or ST-XXII Form or any other equivalent sales tax form duly attested and stamped by the manufacturer or his authorised agent should be submitted f....