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TMI BlogThis notification notifies the conditions, safeguards and procedures for removal of intermediate goods from the place of manufacture without payment of duty for the purpose of use in the manufacture or processing of all articles intended for exportation out of India, to any country except BhutanX X X X Extracts X X X X X X X X Extracts X X X X ..... 01 Notification No. 44/2001-Central Excise (N.T.) In exercise of the powers conferred by of sub-rule (3) read with sub-rule (2) of rule 19 of the Central Excise (No.2) Rules, 2001, the Central Board of Excise and Customs hereby notifies the conditions, safeguards and procedures for removal of excisable goods (hereinafter referred to as the intermediate goods ) 1 [from the place of manufacture or warehouse] without payment of duty for the purpose of use in the manufacture or processing of all articles (hereinafter referred to as the resultant articles ) by a manufacturer who is an holder of a Duty Exemption Entitlement Certificate and an Advance Licence under the Duty Exemption Scheme (hereinafter referred to as 'the ultima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the ultimate exporter in terms of the provisions of Export and Import Policy notified under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992); v. the ultimate exporter makes necessary arrangements for facilitating drawl of samples and subjecting them to such tests as may be directed by the Commissioner of Central Excise having jurisdiction over the factory; vi. any waste or by-product arising from the process of manufacture undertaken by the ultimate exporter on the intermediate goods obtained under this notification shall be removed on payment of appropriate duty as if such waste is manufactured in the factory of the manufacturer. vii. that the export of resultant products made out of intermediate products, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ultant products to an ultimate exporter in terms of para 8.3(c) of the Foreign Trade Policy, and the procedure, safeguards and conditions as prescribed in this notification shall apply mutatis-mutandis.] Explanation . - For the purpose of this notification Advance Licence , Advance Intermediate Licence , Duty Exemption Scheme and Committee shall have the same meanings as assigned to them in an Export and Import Policy notified under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992); F.No.209/19/2001-CX.6 (P.K. Sinha) Under Secretary to the Government of India ********************************** Notes : 1. For the words 'from the place of manufacture', the words 'from the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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