Export under Bond and under claim of rebate – amendment in Ntf. No.40/2001-CE(NT) and No.42/2001-CE(NT), both Dt. 26/06/2001 – change in the definition of ‘Maritime Commissioner’

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..... both Dt. 26/06/2001 - change in the definition of 'Maritime Commissioner' I am directed to say that as you are aware that an exporter can execute bond or the Letter of Undertaking for export of goods without payment of excise duty or file claims of rebate of duty paid on finished goods exported with the Maritime Commissioner. Presently, the Maritime Commissioners are located at 10 places for t .....

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..... 3. As per the amended definition, Maritime Commissioner has been defined as Commissioner of Central Excise under whose jurisdiction one or more of the port, airport, land customs station or post office of exportation is located. 3. In view of above, Board desires that all Commissioners of Central Excise under whose jurisdiction port, airport, land customs station or post office of exportation is .....

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