This notification specifies the conditions, safeguards and procedures for export without payment of duty
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....ses of this notification, "Freely convertible currency" means Australian Dollars, Austrian Schillings, Baharin Dinars, Belgian Francs, Canadian Dollars, Danish Kroners, Deutsche Marks, European Currency Units (Euros), French Francs, Hongkong Dollars, Italian Lire, Japanese Yen, Kuwaiti Dinars, Malaysian Dollars, Netherlands Guilders, Norwegian Kroners, Pounds Sterling, Singapore Dollars, Swedish Kroners, Swiss Francs and the U.S.A. Dollars (and includes Indian Rupees bought by the Asian Development Bank by payment to the Reserve Bank of India in foreign exchange).] (ii) provisions of the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 shall be followed, mutatis mutandis; Provided that the manufacturer may furnish a general bond without surety or security, or a letter of undertaking in the Form specified in Annexure-II to the Ministry of Finance (Department of Revenue) notification No.42/2001-Central excise(N.T.) dated, the 26th June, 2001 in lieu of a bond; (iii) the manufacturer or processor shall, while filing declaration under the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufact....
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....2/2001-Central Excise (N.T.), dated the 26th June, 2001 (vide G.S.R.471(E), dated the 26th June, 2001, shall be followed. 4[(vii) 8[for export of goods to Bhutan], the conditions, safeguards and procedure specified in the Ministry of Finance (Department of Revenue) notification Number 45/2001-CE (N.T.) dated the 26th June, 2001 shall apply.] Explanation I : "Duty" for the purpose of this notification means duties of excise collected under the following enactments, namely: - (a) the Central Excise Act, 1944 (1 of 1944); (b) the Additional Duties of Excise (Goods of Special Importance) Act,1957 (58 of 1957); (c) the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978); (d) any special excise duty collected under a Finance Act. (e) additional duty of excise as levied under section 157 of the Finance Act, 2003 (32 of 2003). (f) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section 169 of the Finance Act, 2003 (32 of 2003) which was amended by Section 3 of the Finance Act, 2004 (13 of 2004); 6[(g) the Education cess on excisable goods as levied and collected under sec....
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....d to claim the rebate of Central Excise Duty paid on clearances of goods for export under notification 40/2001-Central Excise (N.T) dated 26th June, 2001 issued under Rule 18 of Central Excise (No.2) Rules, 2001. or The Export goods are intended to be cleared without payment of Central Excise Duty under notification 42/2001-Central Excise (N.T) dated 26th June, 2001 issued under Rule 19 of Central Excise (No.2) Rules, 2001. TABLE 1 (Details of goods to be exported) Sl. No. Descrip- tion of pack- ages Marks & Nos. on pack- ages Gross Weight Net Weight and quantity of goods** Description of finished goods Value Finished Stage Central Excise Duty Invoice No. & date Bond/ Under- taking executed under rule 19 (if any) Amount of Rebate Clai-med under Rule 18 Rem-arks Rate Amount 1 2 3 4 5 6 7 8 9 10 11 12 13 *Strike out portion not applicable Quantity of goods to be furnished in units of sale where it is different than weight. #Write NA where exports are under bond/letter of undertaking in terms of Rule 19 or where goods are not chargeable to duty TABLE 2 Details of duty paid excisable Materials and Packing materials used in manufacture of exp....
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....nvoice and the packing list (if any) correct *[and that all the packages have been stuffed in the container No. _______________ with Marks _______________]*and the same has been sealed with Central Excise Seal/*One Time Seal (OST) No. ________________ 3. I have verified with the records, the declaration of the manufacture given at Sl. No. 3 overleaf regarding non availment of credit under rule CENVAT Rules and found it to be true. 4. Certified that I have drawn three representative samples from the consignment and have handed over two sets thereof duty sealed to the manufacturer/ his authorised representative. (wherever feasible) 5. Certified that the material consumption's indicated in Table 2 overleaf are in accordance with the declaration No. ________ filed by ________ on __________ Place : __________________ Date : __________________ Signature (Name in Block Letters) Inspector of Central Excise Signature (Name in Block Letters) Superintendent of Central Excise *Strike out inapplicable portions Note 3 : The details given in table 2 may be verified by the Superintendent of Central Excise subsequent to clearances. For this purpose a detailed verification report ....




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