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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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