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TMI BlogThis notification specifies the conditions, safeguards and procedures for Export under bond to BhutanX X X X Extracts X X X X X X X X Extracts X X X X ..... rnishing Foreign Inward Remittance Certificate from any bank authorized to deal with foreign exchange by Reserve Bank of India or shall open an irrevocable letter of credit in favour of the exporter in India, before the export takes place. ii. condition (i) shall not apply if the excisable goods other than consumer goods, but excluding motor vehicles, are exported without payment of duty as:- a. supplies to projects financed by any United Nations agency, the International Bank for Reconstruction and Development, International Development Association, the Asian Development Bank or any other multilateral agency of like nature; b. to all diplomatic missions in Nepal or Bhutan provided the Indian Embassy or the Ministry of External Affairs certifies that the import is for the personnel of the diplomatic community; iii. the exporter shall furnish a bond in Form specified in Annexure-I before the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise having jurisdiction over the factory, warehouse, or the approved premises or such other officer as authorised by the Board on this behalf, from w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , liquified petroleum gas and lubricant products to be exported for such amount and in such manner as may be determined by the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise having jurisdiction over the installation from which the 3 [petroleum oil, liquified petroleum gas and lubricant product] are to be exported. (4) Export in bond for supplies to Government of India Aided Projects in Nepal and the Embassy Cooperative Store and Embassy Petrol Pump located in Nepal for the bonafide use of officers and staff of the Embassy in Nepal. - Export in bond for supplies to Government of India Aided Projects in Nepal and the Embassy Cooperative Store and Embassy Petrol Pump located in Nepal for the bonafide use of officers and staff of the Embassy in Nepal shall be subject to the following conditions, namely: - (i) the exporter shall furnish a bond in Form as specified in Annexure-I before the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise or such other officer as authorised by the Board on this behalf; and (ii) the First Secretary (Economic), Embassy of India, Nepal, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Embassy in Nepal, the order from Project Implementation Authority shall also be presented; (iii) the Superintendent or Inspector of Central Excise having jurisdiction over the factory, warehouse or any other approved premises shall verify the identity of goods with reference to description mentioned in the invoice and the particulars of the duty payable but for export, and if found in order, he shall seal the consignment, tank or container with Central Excise seal or in such other the manner as may be specified by the Commissioner of Central Excise and endorse each copy of the export invoice in token of having such verification and examination done by him; (iv) the goods shall be delivered to the exporter or his agent, together with the original copy of the invoice, duly completed and registered. The said officer will also give duplicate, triplicate and quadruplicate copies of invoice in a sealed cover, to the exporter or his agent for delivery to the Customs officer in-charge of the Land Customs Station through which the goods are intended to be exported and will obtain acknowledgement to this effect . (iii) the exporter or his ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opies of the invoice as directed by His Majesty's Government of Nepal or His Majesty's Government of Bhutan and return the duplicate copy, after endorsing his certificate of receipt of goods in Nepal or Bhutan, as the case may be, directly to the officer of customs-in-charge of the land customs station in India; (v) The officer of customs in-charge of the land customs station shall forward the duplicate copy to the Central Excise Officer in charge of the factory or warehouse from which the goods were removed for export without payment of duty. For this purpose, the said officer in charge of the land customs station should keep a note of the return of duplicate copies from the Customs Officerof Nepal or Bhutanand remind the exporter for such copies as have not been received, failing which the exporter may be liable to pay full duty on such consignments; vii) the officer of customs officers, at the land customs station shall also maintain a separate record of all such in-bond exports of the goods without payment of duty and shall assign running serial number on the invoice at the time of export as indicated earlier; (3). Procedure for disc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment of India ******************************* Notes : As amended by Notification No. 15/2002 CE (NT), 20/2002CE (NT), and 1. For the words Kurichu Hydro Electric Project and Tala Hydro Electric Project , the words, Kurichu Hydro Electric Project, Tala Hydro Electric Project and Punatsangechhu-I Hydro Electric Project has been substituted vide Notification No. 8/2008 CE (NT) dated 11/2/2008 Further for the words Kurichu Hydro Electric Project, Tala Hydro Electric Project and Punatsangchhu-I Hydro Electric Project the words Kurichu Hydro Electric Project, Tala Hydro Electric Project, Punatsangechhu-I Hydro Electric Project, Punatsangchhu-II Hydro-Electric Project and Mangdechhu Hydro-Electric Project has been substituted vide notification no. 2/2011 CE(NT) dated 18-2-2011 . Further, substituted vide notification no. 2/2011 CE(NT) dated 18-2-2011 2. For the words along with twenty four percent interest thereon , the words along with interest prescribed under section 11AB of the Central Excise Act, 1944 thereon has been substituted vide Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on equipment as well as auxiliary equipment (including those required for research and development purpose, testing and quality control), required by an investor for production of goods or for rendering services, including those for replacement or expansion. 7. Omitted vide notification no. 29/2011 CE(NT) dated 5-12-2011, w.e.f. 1.3.2012 , before it was read as, (iv) where the goods are exported by land, the export shall take place through any of the following land customs stations, namely, Sukhiapokhri, Panitanki, Jogbani, Jayanagar, Bairgania, Bhimnagar, Bitamore (Sursand), Raxaul, Sonauli, Barhni, Nepalganj Road, Shohratgar (Khunwa), Jarwa, Katarniaghat, Gauriphanta, Banbasa, Jhulaghat, Dharchula, Naxalbari, Galgalia, Kunauli, Sonabarsa, Tikonia, or such other check-post as may be specified by the Board; 8 Substituted vide notification no. 14/2012 CE(NT) dated 17-3-2012, before it was read as, Section 11AB 9. Substituted vide Not. 3/2016 - Dated 3-2-2016 , before it was read as, Export of all excisable goods without payment of duty to 1 [ Kurichu Hydro Electric Project, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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