Notification No 48/94 CE(NT), Dated 22-9-1994.
Notification No. 48/94-C.E. (N.T.), dated 22-9-1994 as corrected
by Corrigendum Notification G.S.R. No. 742 (E), dated 6-10-1994 and Notification
G.S.R. No. 781 (E), dated 26-10-1994 as amended by Notification No. 26/95-C.E.
(N.T.), dated 6-6-1995 and No. 2/98-C.E. (NT.), dated 23-1-1998
Exports in bond of all excisable goods (including by Registered
Traders) except to Nepal and Bhutan. — In exercise of the powers
conferred by rule 13 of the Central Excise Rules, 1944, the Central Government
hereby permits exports of all excisable goods outside India, except to Nepal and
Bhutan without payment of duty from the factory of manufacture or warehouse or
any other premises as may be approved by the Commissioner of Central Excise
subject to the following conditions, namely :-
- that export is made in accordance with the procedure set out in the
relevant provisions of Chapter IX of the Central Excise Rules, 1944 and when
the export is from a place other than registered factory or warehouse, the
excisable goods are in original packed condition and identifiable as to
their origin;
- that the exporter enters into a bond in the proper form, as the
Commissioner of Central Excise or as the case may be Maritime Commissioner
of Central Excise approves, in a sum equal at least to the duty chargeable
on the goods, for the due arrival thereof at the place of export and their
export therefrom under Customs or as the case may be postal supervision;
- goods shall be exported within six months from the date on which these
were cleared for export from the factory of manufacture or warehouse or
within such extended period as the Commissioner of Central Excise or
Maritime Commissioner of Central Excise may in any particular case allow;
- such bonds shall not be discharged unless the goods are duly exported,
to the satisfaction of the Commissioner of Central Excise or Maritime
Commissioner of Central Excise within the time allowed for such export or
are otherwise accounted for to the satisfaction of such officer, or until
the full duty due upon any deficiency of goods, not accounted so, has been
paid
- exports of mineral oil products falling under Chapter 27 of the Schedule
to the Central Excise Tariff Act, 1985 (5 of 1986) as stores for consumption
on board of an aircraft on foreign run shall be subject to conditions and
limitations, to be applied mutatis mutandis, as prescribed under Ministry of
Finance (Department of Revenue) Notification No. 46/94-C.E. (N.T.) issued
under Rule 12 of Central Excise Rules, 1944.