Exporters are not allowed to remove the goods without the examination of Central
Excise Authority. comment
Answers
Central excise clearance is one of the procedures under exports and Imports in India. In this article, you will learn the procedures and formalities of central excise clearance under Export. Since export central excise clearance procedures and formalities may get amended time to time, you can update the rules and regulations of central excise in terms of export movement of goods.
Here we can discuss about various methods of central excise clearance procedures and formalities under export of goods.
Central Excise Clearance procedures Under Claim of Rebate (Without Examination)
Under this method, exporter pays excise duty and clears the goods on his own, without examination by the Central Excise Officer.
Application to Excise Authorities: The exporters are allowed to remove the goods for export, on their own, without getting the goods examined by the Central Excise officers. The application form – ARE-1 in such cases would be prepared in sixtuplicate, giving all particulars and declarations, after removal of goods. The exporter shall submit triplicate, quadruplicate, and sixtuplicate copies of ARE-1 to the Superintendent of Central Excise having jurisdiction over the factory or the warehouse, within twenty four hours of the removal of the consignment. He would retain the original and duplicate copies for presenting along with the consignment to the Customs Officer at the point of export.
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↪Exporters are not allowed to remove the goods without the examination of Central.↩
↪⭐this authority is the given to centraL govt and mentioned in the union List.⭐
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