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Sealing of packages
Circular
No. 43 dated 9th June 1994
In
supersession of the instructions at para 265 of the Basic Manual of Departmental
Instructions on Excisable Manufactured Products and similar other instructions
issued thereafter, tire forte widgeons Fractions are issued for compliance:
(i)
Central Excise seal to be affixed to the goods mean for export under Rule
185 and 173-0 of the Central Excise Rules 1944 shall be affixed in a manner so
as to prevent tampering and damage during transit of such goods and eventual
export;
(ii)
The Collector of Central Excise shall approve the manner and method of
sealing either for a class of assessee or an individual assessee, depending on
the tirade practice and technology employed in sealing of packages or as the
case may be, containers;
(iii)
The Collector shall also keep in view the various local conditions while
approving or prescribing a particular method and manner of affixing Central
Excise Seal on any packages, container or place;
(iv)
The Collector shall issue instructions keeping in view the interest of
Government revenue but at the same time not hampering the exporters in exporting
the goods.
(v)
The manner and method of sealing of goods and places other than export
packages shall be such as may be prescribed by the Collector keeping in view the
instructions and restrictions set out supra. In carrying out the above
instructions Collectors will encourage modern, latest and scientific methods of
sealing.
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