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This notification specifies the conditions, safeguards and procedures for export without payment of duty

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..... ertible currency. Explanation.- For the purposes of this notification, Freely convertible currency means Australian Dollars, Austrian Schillings, Baharin Dinars, Belgian Francs, Canadian Dollars, Danish Kroners, Deutsche Marks, European Currency Units (Euros), French Francs, Hongkong Dollars, Italian Lire, Japanese Yen, Kuwaiti Dinars, Malaysian Dollars, Netherlands Guilders, Norwegian Kroners, Pounds Sterling, Singapore Dollars, Swedish Kroners, Swiss Francs and the U.S.A. Dollars (and includes Indian Rupees bought by the Asian Development Bank by payment to the Reserve Bank of India in foreign exchange).] (ii) provisions of the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 shall be followed, mutatis mutandis; Provided that the manufacturer may furnish a general bond without surety or security, or a letter of undertaking in the Form specified in Annexure-II to the Ministry of Finance (Department of Revenue) notification No.42/2001-Central excise(N.T.) dated, the 26th June, 2001 in lieu of a bond; (iii) the manufacturer or processor shall, while filing declaration under the Central Excis .....

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..... re and the Procedures specified in the Ministry of Finance (Department of Revenue) notification No.42/2001-Central Excise (N.T.), dated the 26th June, 2001 (vide G.S.R.471(E), dated the 26th June, 2001, shall be followed. 4 [(vii) 8 [for export of goods to Bhutan], the conditions, safeguards and procedure specified in the Ministry of Finance (Department of Revenue) notification Number 45/2001-CE (N.T.) dated the 26th June, 2001 shall apply.] Explanation I : Duty for the purpose of this notification means duties of excise collected under the following enactments, namely: - (a) the Central Excise Act, 1944 (1 of 1944); (b) the Additional Duties of Excise (Goods of Special Importance) Act,1957 (58 of 1957); (c) the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978); (d) any special excise duty collected under a Finance Act. (e) additional duty of excise as levied under section 157 of the Finance Act, 2003 (32 of 2003). (f) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section 169 of the Finance Act, 2003 (32 of 2003) which was amended by Section 3 o .....

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..... l* under claim for rebate of duty paid on excisable materials used in the manufacture and packing of such goods. 3. *The finished goods being exported are not dutiable or We intended to claim the rebate of Central Excise Duty paid on clearances of goods for export under notification 40/2001-Central Excise (N.T) dated 26th June, 2001 issued under Rule 18 of Central Excise (No.2) Rules, 2001. or The Export goods are intended to be cleared without payment of Central Excise Duty under notification 42/2001-Central Excise (N.T) dated 26th June, 2001 issued under Rule 19 of Central Excise (No.2) Rules, 2001. TABLE 1 (Details of goods to be exported) Sl. No. Descrip- tion of pack- ages Marks Nos. on pack- ages Gross Weight Net Weight and quantity of goods** Description of finished goods Value Finished Stage Central Excise Duty Invoice No. date Bond/ Under- taking executed under rule 19 (if any) Amount of Rebate Clai-med under Rule 18 Rem-arks .....

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..... ___ date __________ for working under Notification ____________ dated________. Time of Removal __________________ Signature of owner or his authorised agent with date Name in Block Letters Designation SEAL Note 1: The A.R.E. 2 should be submitted by the manufacturer at least 24 hours intended removal of goods for export, to the superintendent of Central Excise. Note 2: A running serial of the factory starting with one every financial year should be allotted to every A.R.E. 2 FOR DEPARTMENT USE PART A CERTIFICATION BY THE CENTRAL EXCISE OFFICER 1. Certified that duty has been paid on the goods described above or *duty is payable as recoded at entry number___ in Daily Stock Account. or *the owner has entered into B-1 bond No ____________ /given an Undertaking ______under Rule 19 of Central Excise (No.2) Rules, 2001 with the ____________________________ or *the finished goods being exported are not dutiable 2. Certified that I have opened and examined the packages No. ___________________ and found that the particulars stated and the description of goods given overleaf read with the invoice and the packing list (if any) correct * .....

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..... . / Bill of Export No.____________ dated_______________which left for _________________ on _________________/ which passed the frontier on ____________ Duplicate copy of A.R.E. 2 Forwarded to Assistant/Deputy Commissioner of Central Excise . on Place Date Signature (Name and designation of the Customs Officer in Block letters) (Seal) Note 5 : The customs shall send the duplicate to the address given at Sl. No. 1 over leaf and handover original and sixtuplicate to the exporter PART C* Rebate Sanction Order Under Rule 18(1) (On Original, Duplicate and Triplicate) Refund Order No. ______________ dated ______________ Rebate of Rs. ___________ (Rupees _____________ sanctioned vide cheque No.___________ dated ____________ Place ______________ Date ______________ Assistant/Deputy Commissioner of Central Excise PART D Rebate Sanction Order under rule 18(2) (On Original, Duplicate and Triplicate) Refund Order No. _______________ dated ______________________ Rebate of Rs. ___________________ (Rupees________________________________ sanctioned vide cheque No. ___________________ dated __________________ Place __ .....

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