Notification No. 16/95-C.E.
(N.T.), dated 27-4-1995 as amended by Notification No. 26/95-C.E. (N.T:),
 Export of petroleum oil and lubricant products to Nepal - Procedure.
In exercise of the powers conferred by sub-rule (2) of rule 13 of the Central Excise Rules, 1944, the Central Government hereby permits export of petroleum oil and lubricant products to Nepal, through the agency of Nepal Oil Corporation in bond without payment of duty of excise from calibrated stocks of M/s, Indian Oil Corporation licensed as a warehouse in accordance with the provisions of Chapters-VII and VIII of 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 Commissioner 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.
To regulate the export of petroleum oil and lubricant products the following procedure shall be followed :-
(i) The exporter or his agent shall prepare six copies of invoices as prescribed in Annexure II in carbon for the purpose of removal of goods for export to Nepal without payment of Central Excise duty and shall make the following declaration on the same:-
I/We declare that the goods entered herein are intended for export to Nepal in Bond, and shall not be diverted or delivered en route to any other country.
(ii) He shall furnish the relevant information in all the columns provided in the invoice, in carbon, for removal of the said goods for export.
(iii) He shall, thereafter, present all the six copies of the invoice to the Central Excise Officer in-charge of the warehouse or factory.
(iv) The said officer shall scrutinise the invoice in order to verify that the particulars given therein are correct, particularly the description of the goods, the rate and amount of duty leviable thereon, and.shall, thereafter, endorse copies of the invoice, in token of verification made by him.
(v) The goods shall then be sealed by the said officer, at the warehouse or factory of removal,with the Central Excise Seal, after due verification of the goods with the particulars in the invoice and shall be delivered to the exporter or his agent, together with the original copy of the invoice, duly completed and registered. The said officer, will also give duplicate, triplicate and quadruplicate copies of invoice in a sealed cover, 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 presented by the exporter or his agent to the officer of customs in charge of the land customs station along with the original copy of invoice accompanying the goods. The exporter or his agent, will also deliver the sealed envelope as containing duplicate, triplicate and quadruplicate copy of the invoices, to the Customs Officer of the land customs station and obtain acknowledgement.
(viii) The Customs officer in-charge of the land customs station shall
(a) compare the original copy of the invoice with the duplicate, triplicate and quadruplicate copies of the invoice received by him from the Central Excise officer in-charge of the warehouse or factory, through the exporter or his agent;
(b) examine the seals on the containers and identify the containers with the particulars shown in the invoice;
(c) if the particulars on the original copy of the invoice agree with the particulars on the duplicate, triplicate and quadruplicate copies and seals are intact, and the packages are satisfactorily identified, he shall make necessary entries in the register maintained at the land customs station and allow the goods to cross into Nepalese territory and certify accordingly on each of the four copies of the invoice and simultaneously indicate the running serial number in red ink prominently visible and encircled against item 4 on all the four copies of the invoice (in case the seals are not found intact, the officer of customs in charge of the land customs station may reseal the containers 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, alter 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 station
He shall also send direct, the duplicate and triplicate copy of the invoice to the Nepalese Customs Officer in charge of the check post through which the goods are to be imported into Nepal.
(ix) The goods are then to be produced before the Nepalese Customs Officer at! the corresponding border check-post alongwith the original copies of the invoice. The Nepalese Customs Officer shall deal with the original and triplicate copies of the invoice as directed by His Majesty"s Government of Nepal and return the duplicate copy, after endorsing his certificate of receipt of goods in Nepal, direct to the officer of customs-in-charge of the land customs station in India.
(x) The officer in charge of the land customs station shall forward the duplicate copy to the Central Excise Officer in charge of the factory or warehouse from which the goods were removed for export without payment of duty. For this purpose, the said officer in charge of the land customs station should keep a note of the return of duplicate copies from the Nepalese Customs Officer and remind the exporter for such copies as have not been received, failing which the exporter may be liable to pay full duty on such consignments
(xi) The usual procedure for in-bond removal of excisable goods for export including sealing shall be followed by the concerned Central Excise Officers subject to modifications as indicated in this procedure.
(xii) The Customs officers, at the land customs station shall also maintain 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 warehouse or factory and make suitable entries in the Bond Account of the exporter. This will be sufficient discharge of the liability under the bond.
(xiv) The officer-in-charge of the warehouse or factory, the officer of customs in charge of the land customs station and the officer who accepted the bond shall maintain records for keeping an account of removals and exports under bond.
(xv) In case of failure of export, the officer of customs in charge of the land customs station shall send necessary intimation to the Central Excise Officer who has allowed the clearance for export of the goods to Nepal. If the goods are not exported within the time allowed for such export or if shortages are noticed at the time of export, full duty should immediately be demanded on the goods not so exported or shortages noticed on the goods from the exporter on hearing from the officer of customs in charge of the land customs station or the officer accepting the bond.
(xvi) The Commissioner may issue such other instructions and prescribe such returns, as may be necessary, for the purpose of proper accounting of removals for export under bond and without payment of duty may require the exporter to furnish such returns as may be prescribed by him for the purpose.
Invoice for export of petroleum oil and lubricant products in bond without payment of Central Excise duty in India, transmitted under Central Excise seal to Nepal
1. I/We hereby declare that the above-mentioned particulars are true and correctly stated.
2. I/We declare that the goods entered herein are intended for export to Nepal in Bond and shall not be diverted or delivered en route to any other country.
Signature of exporter or his authorised agent.Place ..........
3. Certified that the above mentioned container/containers (package) /Packages mentioned overleaf have been identified by me and have been sealed with the Central Excise Seal under my supervision vide lorry/vehicle No........
Signature and designation of the Officer of Central Excise4. Certified that the above mentioned, consignment/consignments mentioned overleaf have been duly identified by me and have passed the Border Customs Post vide Lorry/Vehicle No.......
Running Serial No.......
- Signature and Designation of the Indian
Officer Incharge of the Border Customs
Post at .........5. Certified mat the above mentioned consignment/packages mentioned overleaf have been duly identified by me and have been received and accounted for in Nepal.
Signature and designation (with official seal) of Nepalese Customs Officer