Page 81 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Indirect Tax Laws

Notes certify on all the copies of the application that the goods have been sealed in his presence, and
shall send the original and duplicate copies of the application along with the goods at the place
of export, and shall send the triplicate and quadruplicate copies of the application to the
Superintendent or Inspector of Central Excise having jurisdiction over the factory, warehouse,
any such approved premises within twenty four hours of removal of the goods;
(b) The Superintendent or Inspector of Central Excise shall, after verifying the particulars of the
bond or letter of undertaking and endorsing the correctness or otherwise, of the particulars on
the application, send to the officer to whom the 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 recording
the particulars in the official records;
(c) The exporter may prepare quintriplicate copy of application for claiming any other export
incentive. This copy shall be dealt in the same manner as the original copy of application.
Examination of goods at the place of export

(a) On arrival at the place of export, the goods shall be presented together with original, duplicate
and quintuplicate (optional) copies of the application to the Commissioner of Customs or other
duly appointed officer.
(b) The Commissioner of Customs or other duly appointed officer shall examine the goods with
the particulars as specified in the application and if he finds that the same are correct arid
exportable in accordance with the laws for the time being in force, shall allow export thereof and
certify on the copies of the application that the goods have been duly exported citing the shipping
bill.

Did u know? On arrival at the place of export, the goods shall be presented together with
original, duplicate and quintuplicate (optional) copies of the application to the
Commissioner of Customs or other duly appointed officer.

Self Assessment

State whether True or False:
6. The exporter may prepare quintuplicate copy of application for claiming any other export
incentive.
7. The exporter who has furnished bond shall ensure that the credit in bond account does not
exceed the credit available therein at any point of time.

8. The manufacturer-exporter may remove the goods without payment of duty after
furnishing the letter of undertaking as specified under condition.
9. The said Superintendent or Inspector of Central Excise shall return the original and
duplicate copies of application to the exporter mid retain the original copy.
10. 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.

5.7 Remission of duty on goods used for special Industrial purposes

In relation to the excisable goods covered by this Chapter, the provisions of Chapter X of these
rules shall apply subject to the following modifications, namely:—

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