| Date: |
07-07-1998
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| Notification No: |
Central Excise Circular No 406/1998
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding Central Excise - Modification of simplified export procedure for exempted units consequent upon issue of Notification No. 22/98-CE (NT) dated June, 1998
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Regarding Central Excise - Modification of simplified export procedure
for exempted units consequent upon issue of Notification No. 22/98-CE (NT) dated
June, 1998
Circular
No. 406
dated 7th July 1998
I
am directed to draw your attention to Board's Circular No. 212/46/96-CX dated
20.5.96 from F.No. 209/16/96-CX.6 whereby the units exempted from obtaining
registration under rule 174 of the Central Excise Rules, 1944 have been provided
a Simplified Export Procedure. Your attention is also drawn to Notification No.
22/98-CE (NT) dated 4th June, 1998 whereby for specified categories of small
scale manufacturers availing exemption based on value of clearances, filing of
declaration has been dispensed with. In that case, such manufacturers will not
possess 'Declarant Code Number'.
2.
Considering the changed scenario, it has been decided by the Board that
mentioning of 'Declarant Code Number' would not be required where a small
manufacturer is exempted from filing declaration under the notification number
22/98-CE (NT) dated 4th June, 1998.
3.
The term 'exemption limit' used in the aforesaid Circular refers to the
full exemption limit. The term 'full exemption limit' has already been defined
in the notification no. 22/98-CE (N.T.) dated 4.6.98. For example, under
notification no. 8/98-CE dated 2.6.98, the full exemption limit is Rs. 50 lakhs.
In that case, the small-scale manufacturers having value of clearances below Rs.
40 lakhs in a year can follow the Simplified Export Procedure Contained in
Circular No. 212/46/96-CX without mentioning the Declarant Code Number.
4.
The Circular No. 212/46/96-CX dated 20.5.96 stands modified to the above
effect only.
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