VBAL/QBAL - Export Declarations - Further clarifications

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..... ing. Your attention is invited to Ministry's instructions of even number dated 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 .....

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..... s SSI Unit, or procured by a merchant exporter from SSI Unit, i.e. the Unit is working under Central Excise Notification No. 1/93-CE dated 28.2.1993 availing total duty free concession upto Rs. 30 lakhs, 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 .....

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..... ng goods, which are specified for the benefit of Rules 12(1)(b) and 13(1)(b) (old Rules 191-A/191-B) in term of Central Excise Notification in force for such concessions must be required to produce a certificate regarding non-availment of the said benefits. Those export goods which are manufactured by SSI Unit working under Rs. 30 lakhs exemption limit or exporting unconditionally exempted goods, .....

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