Movement of intermediate goods without payment of duty to manufacturers of resultant articles

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.... notification referred to as the "resultant articles") subject to the following conditions, namely :- (i) the manufacturer of such intermediate goods holds an Advance Intermediate Licence or has applied for such licence to the Licensing Authority and has obtained an acknowledgement for the same, for supply of such goods to a manufacturer who is an holder of a Duty Exemption Entitlement Certificate and an Advance Licence under the Duty Exemption Scheme (hereafter in this notification referred to as the "ultimate exporter"); (ii) the intermediate goods are supplied against a Advance Release Order to an ultimate exporter for use in the manufacture of resultant articles; (iii) The quantity of intermediate goods removed without payment of dut....

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....he duty of excise leviable on intermediate goods, in the form annexed to this notification; (vii) the ultimate exporter applies to the Assistant Collector of Central Excise having jurisdiction over the factory in writing every time he desires to ob­tain intermediate goods and the provisions of Chapter VII of the Central Excise Rules, 1944, so far as they relate to the movement of excisable goods from one warehouse to another shall apply for movement of intermediate goods from the place of their manufacture, production or storage to the factory of the ultimate exporter; (viii) the ultimate exporter makes necessary arrangements for facilitating drawal of samples and subjecting them to such tests as may be directed by the Assistant Colle....

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.... and G of the Duty Exemption Entitlement Certificate; (xiii) the ultimate exporter submits within thirty days of the expiry of the period specified in condition (x), a detailed summary of the accounts maintained in the proforma specified in condition (xii), along with attested copies of the shipping bills, bills of lading and the Duty Exemption Entitlement Certificate with appropriate entries made by the officers of Customs in part F of the proforma indicating the export of the resultant articles : Explanation - For the purposes of this notification, - (a) "Advance Licence", "Advance Intermediate Licence", and "Duty Exemption Scheme" have the same meanings as assigned to them in Chapter XIX of Import-Export Policy, April 1990 - March 199....

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......................... hereinafter called the obligor(s) am/are jointly and severally bound to the President of India (hereinafter referred to as the Government) in the sum of rupees ................................................................ to be paid to the Government for which payment I/We jointly and severally bind myself/ourselves and my/our legal representatives. WHEREAS the above bounden obligors have applied to the Assistant Collector of Central Excise at ......................... for, and obtained his permission vide Registration Certificate No. dated ............................................... to manufacture the following articles, for export outside India, and to receive from time to time, for the manufacture of the sai....