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Export of petroleum oil and lubricant products to Nepal - Procedure

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..... the Central Excise Rules, 1944, and situated at places notified for the purpose, from time to time, or purchased without payment of duty from tanks of other oil companies or undertakings subject to the following conditions, namely :- (1) The Indian Oil Corporation shall execute a bond in the proper Form, to cover removals of petroleum oil and lubricant products to be exported for such amount and in such manner as may be determined by the Collector of Central Excise having jurisdiction over the installation from which the petroleum oil and lubricant products are to be exported. (2) The special procedure set out in Annexures I II to this notification shall be followed. ANNEXURE I To regulate the export of petroleum oil and lubrica .....

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..... r, to the exporter or his agent for delivery to the Customs officer in-charge of the Land Customs Station through which the goods are intended to be exported and will obtain acknowledgement to this effect. The exporter or his agent shall then be free to remove the goods for export to Nepal through the Land Customs Station appointed under clause (b) of section 7 of the Customs Act, 1962 (52 of 1962) indicated on the respective invoices. (vi) The quintuplicate copy shall be forwarded to the Central Excise Officer who has accepted the bond. The sixth copy of the invoice shall be retained by the Central Excise Officer in charge of the factory or warehouse. (vii) On arrival of the goods at the land customs station, such goods shall be presen .....

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..... ers with his own seal after satisfying himself as to the identity of the containers and the goods from the particulars shown on the invoice and, if necessary, by opening and examining the goods). The customs officer in charge of the land customs station, will return the quadruplicate copy of the invoice, to the exporter or his agent, after endorsement under his signature, name and designation, with official seal, the fact of receipt of goods at land customs station and of his satisfaction in regard to the identity and quantity of goods; (d) deliver the original copy of the invoice duly endorsed to the exporter or his agent along with the goods for presentation to the Nepalese Customs Officer at the corresponding Nepalese land customs stat .....

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..... a separate record of all such in-bond exports of the goods without payment of duty and will assign running serial number at the time of export as indicated earlier. (xiii) The exporter will submit the quadruplicate copy duly endorsed by the officer at the land customs station, to the Central Excise Officer in charge of the factory or warehouse, within 3 months from the date of removal of the goods. The Central Excise Officer who has accepted the bond from the exporter or his agent shall, on receipt of the duplicate copy of the invoice duly certified by the officer in charge of the land customs station, tally the particulars with those in the quadruplicate copy received from the Central Excise Officer who has allowed clearance from the wa .....

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..... cate Division Triplicate Collectorate Quadruplicate Factory or Warehouse Quintuplicate From Indian Oil Corporation Ltd. By N.O.C. Kathmandu through the Border post at Warehouse at (Merchant's name) Marks No. of packag- es/conta- iner No. Descri- ption of packages/tanker/ container Description of goods with Tariff Classification Net weight of quantity Gross weight of packages/container kgs. Value Rate of duty (1) (2) (3) (4) (5) (6) (7) Amount of duty leviable (in words and figures) No., Date and amount of bond and form of bond Full address of officer who has accep .....

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