Waiver of excise formalities of 100% export when manufacturer work under Customs bond - Central Excise - 57/88-CX.6

Waiver of excise formalities of 100% export when manufacturer work under Customs bond Circular No. 57/88-CX.6 Dated 29-7-1988 [From F. No. 224/7/87-CX.6 ] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject: Central Excises - Waiver of excise formalities of 100% export where manufacturer work under customs bond. Manufacturers working under Customs bond are eligible for exemption from Central Excise licencing control under Notification No. 299/79-C.E., dated 8-12-1979 subject to certain conditions. One of the conditions in the said Notification is that the manufacturer should submit an annual declaration by the 15th day of April each financial year in the prescribed format. Keeping in mind, a few cases of misuse of this notification resulting in large scale evasion of duty it has been decided by the Board that all declarations filed annually under the aforesaid notification should be scrutinised by the jurisdictional Deputy Collector of Central Excise to ascertain the eligibility of such manufacturers to the exemption from licencing control. 2. Board's Instructions F. No. 209/13/78-CX.6 (Circular No. 59/79-CX.6) dated 11-12-1979 may be deemed to have been modified to the above extent.