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Notification No. 30/95-C.E. (N.T.), dated 5-7-1995

[6] Export to Nepal without payment of duty for supply to Government of India Aided Projects and Embassy Cooperative Store and Embassy Petrol Pump located in Nepal or for use of staff of Embassy in Nepal. - 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 all excisable goods without payment of excise duty from a warehouse or a licensed factory or any other premises as approved by the Commissioner of Central Excise, for supplies to Government of India Aided Projects in Nepal and the Embassy Cooperative Store and Embassy Petrol Pump located in Nepal for the bonafide use of officers and staff of the Embassy in Nepal, subject to the following conditions, namely :-

(1) That the First Secretary (Economic), Embassy of India, Nepal, certifies the signature and stamp or seal of the person authorised to place the order for supply of excisable goods to the specified Government of India Aided Projects in Nepal;

(2) That the special procedure set out in Annexure-I to this notification is followed.


Special Procedure for export of excisable goods without payment of Central Excise Duty to Nepal

The manufacturer or his agent shall :-1. on receipt of order for supply of goods free of duty to Government of India Aided Projects in Nepal, and the Embassy Co-operative Store and Embassy Petrol Pump located in Nepal for the bonafide use of officers and staff of Embassy in Nepal, prepare six copies of invoice in carbon, for removal of excisable goods for export to Nepal;

2. make the following declaration on the invoice :-

(i) I/We hereby declare that the goods entered herein are intended for the use of the Embassy of India Cooperative Store or Embassy of India Petrol Pump, or the bonafide use of officers and staff of the Embassy in Nepal or the Government of India Aided Project in Nepal and shall not be diverted en route to any other destination;

(ii) furnish relevant information in all columns in the invoice set out in Annexure-II for removal of goods for export. Present all five copies of invoice, together with the order from the Project Implementation Authority, to the Central Excise Officer in-charge of the warehouse or factory;

3. thereafter, the usual procedure for in bond removal of excisable goods for export to Nepal, shall be followed, with the following modifications, namely:-

(i) the Central-Excise Officer will retain the quintuplicate copy of the invoice and send the quadruplicate copy alongwith the order, to the Officer who has accepted the bond;

(ii) the duplicate and triplicate copies will be sent in a sealed cover with the exporter or his agent for delivery to the Customs Officer in charge of the land customs station, through which the goods are intended for export;

(iii) the exporter will present the original copy of the application together with the goods before the Officer of Customs in charge of the land customs station, who shall compare the particulars with those shown in the duplicate and triplicate copies, and after certifying export and making necessary endorsements, return the original to the exporter and send the duplicate and triplicate copies to the officer who has accepted the bond.

(iv) the officer who has accepted the bond for export will on receipt of the duplicate copy of the invoice duly certified by customs officer tally the particulars with those in the quadruplicate copy and the order for import of duty free goods. This would be sufficient for discharge of liabilities under bond.



Invoice of goods liable to Central Excise Duty in India transmitted under Central Excise Seal to Nepal


Invoice No. Dated  Original
Range Duplicate
Division Triplicate

Collectorate from .............. By ............... through the Border Post of

(Merchant"s Name)

Marks and numbers of packages Numbers and description of packages Description of goods with tariff classification Net weight, Value or quantity Value (words & figures) Rate of duty
(1) (2) (3) (4) (5) (6) 


Amount of duty (words & figures) Number and date of document under which Central Excise duty was paid Gross weight of packages Number and date of railway receipt, if any Remarks
(7) (8) (9) (10) (11)
      Rs. P.  

1. I/We hereby declare that the goods entered herein are intended for the use of specified Government of India Aided Projects, Embassy of India Cooperative Store, Embassy of India Petrol Pump and staff in Embassy of India, Nepal and shall not be diverted to any other destination.
Signature of exporter or his authorised agent

2. Certified that the above-mentioned packages have been identified by me and sealed with the Central Excise seal under my supervision.

Signature and designation of"the Officer of Central Excise.
Running Serial No

(to be given in red ink and encircled by the Border Examiner)

3. Certified that the above-mentioned consignment has been duly identified by me and has passed the Border Customs Post.

^Running Serial number of the Border Check Post to be written in red ink prominently encircled.) Signature and designation of the Indian Officer-in-Charge of the Border Customs Post at ..............

4. Certified that the above-mentioned consignment/packages 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.
Check Post....................