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NOTIFICATIONS UNDER RULE 13
Notification No. 47/94-C.E. (N.T.), dated 22-9-1994 as corrected by Corrigendum Notification No. 781 (E), dated 26-10-1994 and as amended by Notification No. 26/95-C.E. (N.T.), dated 6-6-1995 and No. 4/96-C.E. (N.T.), dated 7-3-1996.
 Exports under bond without payment of duty - Exemption to inputs used in the manufacture of such goods.- In exercise of the powers conferred by rule 13 of the Central Excise Rules, 1944, the Central Government hereby permits for the purpose of export outside India, the manufacture in bond of the export products specified in column (2) of the Table hereto annexed from the excisable goods specified in column (3) thereof provided that the provisions of Chapter X of the said rules are followed.
2. The manufacturer shall file a declaration with the Commissioner of Central Excise having jurisdiction over the factory of manufacture describing the finished goods proposed to be manufactured along with their rates of duty leviable and manufacturing formula with particular reference to quantity or proportion in which the materials are actually used as well as quality, tariff classification, rate of duty payable on the materials so used, both in words and figures in relation to the finished goods to be exported.
3. The Commissioner of Central Excise may call for sample of finished goods or may inspect them in the factory of manufacture to satisfy himself about the correctness of the ratio of input and output mentioned in the declaration filed before the commencement of export of such goods.
4. The Commissioner of Central Excise may permit a manufacturer to remove the materials as such or after the said materials have been partially processed during the course of manufacture of finished goods to a place outside the factory -
(a) for the purpose of test, repairs, refining, reconditioning or carrying out any other operation necessary for the manufacture of the finished goods and return the same to his factory without payment of duty for further use in the manufacture of finished goods or remove the same without payment of duty in bond for export, provided that the waste, if any, arising in the course of such operation is also returned to the said factory;
(b) for the purpose of manufacture of intermediate products necessary for the manufacture of finished goods and return the said intermediate products to his factory for further use in the manufacture of finished goods without payment of duty, or remove the same, without payment of duty in bond for, export provided that the waste if any, arising in the course of such operation is also returned to the said factory;
5. Any waste arising from the processing of materials may -
(a) be removed on payment of duty as if such waste is manufactured in the factory of the manufacturer;
(b) be removed without payment of duty, where it belongs to such class or category of waste as the Central Government may from time to time by order specify for the purpose for being used in the manufacture of the class or categories of goods as may be specified in the said order, subject to the procedure under Chapter X being followed; or
(c) be destroyed in the presence of proper officer on the application made by the manufacturer, and if found unfit for further use, or not worth the duty payable thereon, the duty payable thereon be remitted :
Provided that such waste may be destroyed by the manufacturer in accordance with the provisions of Chapter VIIA of the Central Excise Rules, 1944.