CIR NO.741/57/2003-CX, DT. 02/09/2003
- Document type
- Circular
- Reference no.
- J
- Dated
Self-sealing of export goods- Boards circular No. 736/52/2003-CX dated 11.08.2003
Self-sealing of export goods- Boards circular No. 736/52/2003-CX dated 11.08.2003
2. The matter has been examined by Board. It is observed that Notification No. 45/2001-CE (NT) dated 26.06.2001 issued under rule 19 of Central Excise Rules, 2002 governs the procedure of exports under bond to Nepal and Bhutan. Clause (iii) of sub-para (1) of Para 2 of the said notification is reproduced below:-
the Superintendent or Inspector of Central Excise having jurisdiction over the factory, warehouse or any other approved premises shall verify the identity of the goods with reference to description mentioned in the invoice and the particulars of the duty payable but for export, and if found in order he shall seal the consignment , tank or container with Central Excise seal or in such other manner as may be specified by the Commissioner of Central Excise and endorse each copy of the export invoice in token of having such verification and examination done by him.
Similarly, clause (b) of para 4 of Notification No. 40/2001-CE(NT) dated 26.6.2001 issued under rule 18 for export of goods on payment of duty to Nepal interalia prescribes that the goods under exportation to Nepal shall be sealed by the jurisdictional Central Excise Officer. It may be seen that vide Boards circular dated 11.8.2003, no change in the procedure of sealing of the goods under exportation to Nepal and Bhutan has been made.
3. It is, therefore, clarified that Boards circular dated 11.8.2003 granting self-sealing and self-certification facility to all manufacturer-exporters shall not be applicable to exports to Nepal and Bhutan since such exports are governed by the specific procedure prescribed by relevant notifications.
Yours faithfully,
(Vijay Mohan Jain )
Under Secretary to the Govt. of India