| Date: |
01-05-2000
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| Notification No: |
Central Excise Circular No 527/2000
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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: |
Excise rebate – Proof of export – Self-attested copy of SB acceptable
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Excise rebate � Proof of export � Self-attested copy of SB acceptable
Circular
No. 527 dated 1st May 2000
It
is directed to draw your attention to Para 9.3 and Para 10.1 of Board�s
Circular 81/91/94-CX dated 25th November, 1994 and 87/87/94-CX dated
26th December, 1994 respectively and to say that one of the requisite
documents for acceptance of proof of export before sanctioning rebate or
allowing credit in running bound account or discharging individual export bond
is "attested copy/ photocopy of the Shipping Bill (export Promotion
Copy)". The point of doubt is as to who will attest copy of this Shipping
Bill. In fact the proactive is that the Customs authorities at the place of
export are attesting these copies and this practice is causing difficulties to
the exporters.
2.
The matter has been examined. It has been decided by the Board that the
requisite copy of the Shipping Bill be self-attested by the exporter or his
authorised person clearly indication the name of the person signing/attesting
and his designation.
3.
The field formation may suitably be informed.
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