Export of all excisable goods without payment of duty by persons registered under Rule 57GG (Registered Traders) - 48/94 - Central Excise - Non Tariff

Export of all excisable goods without payment of duty by persons registered under Rule 57GG (Registered Traders)

Notification No. 48/94-C.E. (N.T.)

Dated 22-9-1994

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 premises of persons registered under rule 57GG of the said rules or any other premises as may be approved by the Collector of Central Excise subject to the following conditions, namely :-

(i) 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;

(ii) that the exporter enters into a bond in the proper form, as the Collector 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;

(iii) 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 Collector of Central Excise may in any particular case allow;

(iv) such bonds shall not be discharged unless the goods are duly exported, to the satisfaction of the Collector 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.