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Export without Payment of Duty Part-I, General, Central Excise Act, 1944, the Additional Duties of Excise Act, 1957.

Chapter 7

  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.

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What is New?

Date: 08-10-2015
RBI/2015-16/201 A. P. (DIR Series) Circular No. 20
Risk Management & Inter-Bank Dealings: Booking of Forward Contracts - Liberalisation

Date: 08-10-2015
RBI/2015-16/203 A. P. (DIR Series) Circular No. 21
Memorandum of Procedure for channeling transactions through Asian Clearing Union (ACU)

Date: 07-10-2015
Central Excise Notification No 21/2015 CE (NT)
Seeks to further amend CENVAT Credit Rules, 2004 so as to allow input credit of duty paid on molasses generated from cane crushed in the sugar season 2015-16 i.e. 1st October, 2015 onwards, used for producing ethanol for supply to the public sector oil marketing companies, namely, Indian Oil Corporation Ltd., Hindustan Petroleum Corporation Ltd. or Bharat Petroleum Corporation Ltd., for the purposes of blending with petrol, in terms of the provisions of S. No. 40A of the Table in notification No.12/2012-Central Excise, dated the 17th March, 2012, by including such supplies of exempted ethanol under rule 6(6) of the CENVAT Credit Rules, 2004

Date: 07-10-2015
DGFT Notification No 23/ 2015-2020
Export Policy of rice.

Date: 06-10-2015
DGFT Notification No 22/ 2015-2020
Amendment in Notification No. 55(RE-2013)/2009-14 dated 03.12.2013 relating to export of Narcotics Drugs and Psychotropic Substances.

Date: 06-10-2015
RBI/2015-16/198 A.P. (DIR Series) Circular No 19
Investment by Foreign Portfolio Investors (FPI) in Government Securities

Date: 06-10-2015
Service Tax Circular No.186/03/2014–ST
Regarding Service tax levy on services provided by a Goods Transport Agency

Date: 05-10-2015
Customs Notification No. 49/ 2015
Seeks to further amend notification No. 12/2012-Customs dated 17.03.2012 so as to increase the basic customs duty on ghee, butter and butter oil from the present rate of 30% to 40% for a period upto and inclusive of the 31st day of March, 2016

Date: 01-10-2015
Central Excise INSTRUCTION
Jurisdiction of the Settlement Commission (Customs, Central Excise & Service Tax) in respect of the cases of Gold Smuggling

Date: 01-10-2015
Customs Notification No 97/2015 (NT)
Rate of exchange of conversion of the foreign currency with effect from 2nd October, 2015

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