Export without Payment of Duty Part-I, General, Central Excise Act, 1944, the Additional Duties of Excise Act, 1957. Chapter 7 EXPORT WITHOUT PAYMENT OF DUTY Part-I General Introduction 1.1 The conditions and procedure relating to export without payment of duty (i.e. duty under the Central Excise Act, 1944, the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978); and special excise duty collected under a Finance Act) are contained in Notification Nos. 42/2001-Central Excise (N.T.) to 45/2001-Central Excise (N.T.), all dated 26th June, 2001 issued under rule 19 of the Central Excise (No.2) Rules, 2001 (hereinafter referred to as the said Rules). The new rule 19 corresponds to rule 13 of the Central Excise Rules, 1944. 1.2 Some important changes have been introduced under the present procedure, which are mentioned below and explained in detail subsequently: - The concept of furnishing of a ‘Letter of Undertaking’ by a manufacturer-exporter has been introduced. The clearances for export by a manufacturer-exporter will be effected similar to clearances for home consumption after he furnishes Letter of Undertaking. The merchant-exporters are required to file ‘bond’ in specified format. A manufacturer-exporter may also file bond and follow the ‘bond-procedure’ specified in the notification. Under bond procedure, the concept of ‘self-debit’ by the exporter has been introduced. The exporter need not go to the ‘bond-accepting authority for a ‘debit-certificate’ before each removal. The procedure of ‘acceptance of proof of export’ has been simplified. The concept of ‘ Self-credit" based on the copy of A.R.E.1 duly certified by Customs authorities at the place of export is being introduced. In each Commissionerate of Central Excise, there will be an officer designated as ‘Deputy/Assistant Commissioner of Central Excise (Exports)’ whose functions will be similar to the Maritime Commissioners. Number of copies of ‘application for Removal (A.R.E.1)’ has been reduced compared to AR-4. This will be further reduced after completion of computer networking in the Department enabling ‘on-line verification’ of exports. Categories of exports 2.1 There are two categories of export without payment of duty Export of finished goods without payment of duty under bond or undertaking. Export of manufactured/processed goods after procuring raw material without payment of duty under bond.
Get Sample Now Which service(s) are you interested in? Export Data Import Data Both Buyers Suppliers Both OR Exim Help + Exim News Date: 10-08-2022 Stocks in the news: SBI, Titan, M&M, Airtel, Tata Motors, Paytm and Nykaa Date: 10-08-2022 Rice sowing in the current kharif season has dropped 13% till August 5 due to rainfall deficiency in Date: 10-08-2022 Companies seek refund after HC reaffirms Advance Authorisation benefit Date: 09-08-2022 Commerce ministry recommends anti-dumping duty on Chinese cutting tool Date: 09-08-2022 Adani APSEZ Q1 Results: Net profit falls on lower revenue Date: 09-08-2022 Specify time limit for remittance of SEZ export proceeds Date: 09-08-2022 Companies seek refund after HC reaffirms Advance Authorisation benefit Date: 09-08-2022 Reducing import, increasing exports: How states are doing their bit for the economy Date: 08-08-2022 Karnataka govt attracted investments worth Rs 1 lakh crore in last 3-4 months: Minister Date: 08-08-2022 IPEF trade pillar must be converted into a trade agreement suggest experts What is New? Date: 08-08-2022 Notification No. 67/2022 Customs (N.T.) Passenger Name Record Information Regulations, 2022. Date: 04-08-2022 Notification No. 66/2022 - Customs (N.T.) Exchange rate Notification No.66/2022-Cus (NT) dated 04.08.2022-reg. Date: 03-08-2022 Notification No. 24/2022-Customs (ADD) seeks to impose anti-dumping duty on Opal Glassware from UAE & China PR for a period of 5 years. Date: 02-08-2022 Notification No. 22/2022-Central Excise Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude and exempt export of Aviation Turbine Fuel. Date: 02-08-2022 Notification No. 21/2022-Central Excise Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on Diesel. Date: 01-08-2022 NOTIFICATION No. 17/2022 – Central Tax Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022. Date: 23-07-2022 Notification No. 44/2022-Customs Seeks to amend notification No. 49/2021 - Customs, dated 13.10.2021, in order to extend the concessional Agriculture Infrastructure and Development Cess [AIDC] of Nil on Lentils (Mosur) up to and inclusive of the 31st March, 2023. Date: 21-07-2022 Notification No. 64 /2022 - Customs (N.T.) Exchange rate Notification No.64/2022-Cus (NT) dated 21.07.2022-reg. Date: 20-07-2022 Notification No. 43/2022-Customs Seeks to amend notification No. 22/2022-Customs, dated 30.04.2022 to enable TRQ holders to import gold through IIBX under TRQ mechanism of India-UAE CEPA . Date: 19-07-2022 Notification No. 19/2022-Central Excise Seeks to exempt the excisable goods, namely Petrol, Diesel and Aviation Turbine Fuel from Special Additional Excise Duty and Road and Infrastructure Cess when exported from units located in the Special Economic Zones (SEZ).
Indian Customs CBEC - Indian Customs Offices Indian Customs Duty Customs Exchange Rate HS Code List - Countrywise Safegaurd Duty Anti Dumping Duty Duty Drawback Rates
DGFT Dgft offices in India Exim Policy IEC Number Dgft Notification Dgft Public Notices Dgft Circulars Trade Notice Depb Rates
Central Excise Central Excise Offices Central Excise Duty Central Excise Notification Central Excise Notification tarrif Central Excise Notification Non-Tarrif Central Excise Circulars Central Excise Instruction Central Excise Manual