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TMI BlogCentral Excise - Simplification of Export procedure RegardingX X X X Extracts X X X X X X X X Extracts X X X X ..... unning bond account in cases where bond is executed under Rule 13 or Rule 14 is invariably delayed because of the time taken in reaching acceptance of proof of export in the office of Jurisdictional Range Officer from the Maritime Commissioner. In this regard, suggestions have been made that instructions could be issued by allowing provisional credit in running bond on the strength of exporters' copy of AR4 certified by Customs. Clarification From time to time, the Board has issued detailed instructions regarding availment of provisional credit in the case of delay in receipt of Department's copy of AR4/AR4A. These instructions were contained in Board's Circular No. 44/80-CX.6, dated 26-9-1980, No. 44/82-CX., dated 8-12-1982 and Circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Central Excise. Due to this, the exports are delayed considerably. Clarification Para 5 of Board's Circular No. 87/87/94-CX, dated 26-12-1994 provides that exporters, are allowed to remove the goods for export on their own where they do not want examination to be done by the Central Excise Officers. It has been provided only for the sake of verification that in such cases they shall, within 24 hours of the removal of the consignment, deliver triplicate copy, quadruplicate copy, quantuplicate copy and sixtuplicate copy of AR4 to the Range Superintendent. Accordingly, it is clarified that the Customs Officers should not withhold such exports for want of triplicate copy from the Range Superintendent. It is, however, clarified that exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity can be withdrawn without prior notice to any exporter if he comes to the adverse notice of the Department. 4. Registration of SSI units with Central Excise Department Units whose domestic sales are below Rs. 30 lakhs per annum are also being insisted to be registered with Central Excise Department, especially in Kanpur Commissionerate on the ground that their turnover including the export turnover is more than Rs. 30 lakhs. Earlier, such units were not required to be registered as there is no excise duty upto the turnover of Rs. 30 lakhs. Clarification It has been clarified vide Board's Circular No. 212/46/96-CX, dated 20-5-1996 that a unit whose value of clearance for home consumption was less than Rs. 30 lakhs in the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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