Acceptance of neutral packing for export - Instructions regarding - Central Excise - 261/52/2/88-CX.8

Acceptance of neutral packing for export - Instructions regarding F. No. 261/52/2/88-CX.8 Dated 19-1-1988 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Acceptance of neutral packing for export - Instructions regarding I am directed to refer to instructions issued vide Board F. No. 261/52/13/87-CX.8, dated 8-9-1987 wherein it was clarified that the requirement of indicating the name of manufacturer/owner and their address on the export packages as required under sub-rule (1) of Rule 185 of Central Excise Rules, 1944 on export packages of cotton yarn was not necessary. It has been observed that in some Collectorates the aforesaid relaxation is being granted with respect to other commodities also. It is impressed that there is no authority to relax the provision of sub rule (1) of Rule 185. This aforesaid requirement has been relaxed as a special case (vide its F. No. 261/52/13/87-CX.8, dated 8-9-1987 ) in respect of cotton yarn only. Therefore in all other cases Rule 185 read with Rule 173(o) has to be strictly followed. No relaxation in this regard to any other commodity should be granted in future. The aforesaid instructions may be brought to the notice of the field formations.