Wait...

Online Export Import Data Search Search

Complete Training Video : Click Here

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

  1. 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: -
    1. 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.
    2. 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.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
  2. Categories of exports

    2.1 There are two categories of export without payment of duty
    1. Export of finished goods without payment of duty under bond or undertaking.
    2. 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
+


What is New?

Date: 15-09-2017
Notification No. 28/2015-2020
Export Policy of Pulses – Removal of prohibition on export of Pulses (Toor dal, Moong and Urad) till further orders – regarding

Date: 14-09-2017
Public Notice No. 25/2015-2020
Amendments in SION H-331 for export product “Toothbrushes” –reg In

Date: 14-09-2017
Notification No. 86/2017 - Customs (N.T.)
Amendment to notification no 82/2017-Cus (N.T.) dt 24.08.2017 and notification no 85/2017-Cus (N.T.) dt 07.09.2017

Date: 12-09-2017
No. 44/2017-Customs (ADD)
Seeks to impose anti-dumping duty concerning imports of "Ammonium Nitrate"originating in exported from Russia, Indonesia, Georgia and Iran.

Date: 11-09-2017
Notification No. 31/2017-Central Tax
Seeks to extend the time limit for filing of GSTR-6.

Date: 11-09-2017
Notification No. 30/2017-Central Tax
Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3.

Date: 11-09-2017
Notification No. 5/2017- Compensation Cess (Rate)
Seeks to amend notification No. 1/2017- Compensation Cess (Rate), dated 28th, June, 2017 so as to increase the Compensation Cess rates on cigarettes as mentioned in the notification with effect from 18th, July, 2017

Date: 07-09-2017
Notification No. 74/2017-Customs
seeks to further amend notification No.50/2017-Customs dated the 30th June, 2017, so as to reduce the BCD on raw sugar[1701] upto a quantity of 3 lakh MT from 50% to 25% subject to the Tariff Rate Quota Allocation Certificate or license, as the case may be, issued by DGFT.

Date: 07-09-2017
Notification No. 85/2017 - Customs (N.T.)
Defining jurisdiction of customs officers for the purpose of audit

Date: 07-09-2017
Notification No. 84/2017 - Customs (N.T.)
Rate of exchange of conversion of the foreign currency with effect from 8th September, 2017



Exim Guru Copyright © 1999-2017 Exim Guru. All Rights Reserved.
The information presented on the site is believed to be accurate. However, InfodriveIndia takes no legal responsibilities for the validity of the information.
Please read our Terms of Use and Privacy Policy before you use this Export Import Data Directory.

EximGuru.com

C/o Infodrive India
E-2, 3rd Floor, Kalkaji Main Road
New Delhi - 110019, India
Phone : 011 - 40703001