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Unit 5: Clearances of Excisable Goods

Deputy Commissioner of Central Excise or Maritime Commissioner may in any particular case Notes
allow;
(iii) that when the export is from a place other than registered factory or warehouse, the excisable
goods are in original packed condition and identifiable as to their origin.

Procedure for removal without payment of duty

(a) After furnishing bond, a merchant-exporter shall obtain certificates in Form CT-1 issued by
the Superintendent of Central Excise having jurisdiction over the factory or warehouse or
approved premises or Maritime Commissioner or such other officer as may be authorised by
the Board on this behalf and on the basis of such certificate he may procure excisable goods
without payment of duty for export by indicating the quantity, value and duty involved therein;
(b) the exporter who has furnished bond shall ensure that the debit in bond account does not
exceed the credit available therein at any point of time;
(c) the manufacturer-exporter may remove the goods without payment of duty after furnishing
the letter of undertaking as specified under condition (1);

(d) such General bond or letter of undertaking shall not be discharged unless the goods are duly
exported, to the satisfaction of the Assistant Commissioner of Central Excise or the Deputy
Commissioner of Central Excise or Maritime Commissioner or such other officer as may be
authorised by the Board on this behalf within the time allowed for such export or are otherwise
accounted for to the satisfaction of such officer, or until the full duty due upon any deficiency of
goods, not accounted so and interest, if any, has been paid.

Sealing of goods and examination at place of dispatch

(a) For the sealing of goods intended for export at the place of despatch, the exporter shall
present the goods along with four copies of application in the Form A.R.E.-l to the Superintendent
or Inspector of Central Excise who will verify the identity of goods mentioned in the application
and the particulars of the duty paid or payable, and if found in order, he shall seal each package
or the container in the manner as may be specified by the Commissioner of Central Excise and
endorse each copy of the application in token of having such examination done;
(b) the said Superintendent or Inspector of Central Excise shall return the original and duplicate
copies of application to the exporter mid retain the quadruplicate copy;

(c) the triplicate copy of application shall be sent to the officer to whom bond or letter of
undertaking has been furnished, either by post or by handing over to the exporter in a tamper
proof sealed cover after posting the particulars in official records;
(d) the exporter may prepare quintuplicate copy of application for claiming any other export
incentive. This copy shall be dealt in the same manner as the original copy of application;

(e) in case of export by parcel post after the goods intended for export has been sealed, the
exporter shall affix to the duplicate application sufficient postage stamps to cover postal charges
and shall present the documents, together with the package to which it refers, to the postmaster
at the office of booking.

Dispatch of goods by self-sealing and self-certification

The main points are given below:
(a) Where the exporter desires self-sealing and self-certification for removal of goods from the
factory, warehouse or any approved premises, the exporter or a person duly authorised, shall

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