TMI BlogNo bar to storage and transshipment of excisable goods once cleared from a factory or any approved premise in bond (under Rule 13) before the same are exported. Procedure prescribed for verification of goods stored in such casesX X X X Extracts X X X X X X X X Extracts X X X X ..... nt of excisable goods once cleared from a factory or any approved premise in bond (under Rule 13) before the same are exported I am directed to say that doubts have arisen whether the excisable goods cleared in bond under Rule 13 of the Central Excise Rules, 1944, from a factory or any approved premise, can be stored and transshipped at any other place and if so, whether such transshipment shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Notification No. 51 /94 supra, the exporter has to submit proof of exports and remittance within 3 months from the date of clearance. There is no prohibition in respect of storing the goods end route the place of exports. Due to nature of the goods and special requirement of exports from Land Customs, non- availability of transport permit or special arrangement of the buyer to have their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the proper documents are available with each consignment/vehicle :- (1) The manufacturer-exporter or his agents or any exporter can establish transshipment stockyard at any place. No permission will be necessary. (2) An intimation will be given to Commissioner of Central Excise with a copy to Assistant Commissioner and the Range Superintendent indicating the description of boundaries of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sponsible to present the goods at Land Customs as per the description and quantity given in the Invoice. (6) Where individual invoices for each vehicle are not a available, a challan should be prepared at the transshipment stockyard given the details of the goods on each vehicle and Sl.No. of the Invoice issued by the manufacturer. A photocopy of the Invoice, duly signed by the authorised person ..... X X X X Extracts X X X X X X X X Extracts X X X X
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