VBAL/QBAL - Export Declarations - Further clarifications

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..... ed the 4th January, 1995 (Circular N0. 1/95) and Subsequent telex dated 13th January, 1995 regarding filing of Ar-4 along with the Shipping Bills. 2. Situation in which Modvat certificate not required. On re-examination of above instructions, it is further clarified that in the following Situations, certificate regarding non-availment of benefit of modvat under Rule 57-A (Rule 56-A since res .....

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..... the exporter shall furnish the necessary declaration on/with the Shipping Bill at the processing stage. Such exporters would produce the attested acknowledged copy of the Declaration filed by the SSI Unit with the Jurisdictional Assistant Collector in lieu of the AR-4. Instruction of goods/ logging of Shipping Bills would mutatis-mutandis apply to this above document also. However, in Notifica .....

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..... id benefits. Those export goods which are manufactured by SSI Unit working under Rs. 30 lakhs exemption limit or exporting unconditionally exempted goods, shall also produce a certificate or non-availment of said Rules. Where the goods are not exported under AR-4 (claim for rebate), this certificate will be insisted upon at the stage of logging of the DEEC Book in respect of each shipment before e .....

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