TMI BlogCondition of direct exports from the factory in Notification Nos. 41/94-CE(NT) & 44/94-CE(NT) dated 22.9.94 & other procedures - Relaxation regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... on the grounds that the condition specified in Notification No. 41/94-CE(NT)/dated 22.9.94 that the goods should be directly exported from the factory or warehouse, has not been complied with. Also, AR-4 has not been prepared consignment-wise. It has been stated that goods exported are easily identifiable, exports have been effected after due verification of the said goods and their duty paid character by Central Excise Officers, and the proof of payment of duty has been verified by the Central Excise Officers having jurisdiction over the manufacturer's factory. 2. Representation has also been received to permit exports as shipstores, from the duty paid stock outside the place of manufacture, relaxing the condition of direct exports from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the condition of direct exports from the factory/ warehouse, the exporters will be required to follow the the factory/ warehouse, the exporters will be required to follow the procedure prescribed in Circular No. 2/75 dated 22.1.75 [reiterated in Circular No. 18/92 dated 18.12.92], which is reiterated below with certain modifications:- 8.1 An exporter, (including a manufacturer-exporter) desiring to export duty paid excisable goods (capable of being clearly identified) which are in original factory packed condition/ not processed in any manner after being cleared from the factory stored outside the place of manufacturer should make an application in writing to the superintendent of Central Excise incharge of the Range under whose jurisd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods for export is satisfied about the identity of the goods, its duty paid character and all other particulars given by the exporter in his application and AR-4, he will endorse such forms and permit the export. 8.5 The exporter will have to pay the supervision charges at the prescribed rates for the services of the Central Excise Officer deputed for the purpose. 8.6 The disposal of different copies of AR-4 forms should be in the following manner:- i) the original and duplicate copies are to be returned to the exporter for being presented by him alongwith his shipping bill, other documents and export consignment at the point of export. ii) triplicate and quadruplicate copies to be sent to the Superintendent Incharge of the Rang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date on which the goods were first cleared from the producing factory or the warehouse or within such extended period, (not exceeding two years after the date of removal from the producing factory) as the Commissioner may in any particular case allow, and the claim for rebate, together with the proof of due exportation is filed with the Assistant Commissioner of Central Excise before the expiry of period specified in Section 11B of the Central Excise Act, 1944 (1 of 1944). 8.8 The rebate will be sanctioned, if admissible otherwise, after following the usual procedure. 8.9 The Chief Account Officer of the Maritime Commissioner or the Internal audit Department, as the case may be, should conduct cent-percent-post-audit of the do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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