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  • Call for nominations for workshop for South Asian Sub-regional Economic Co-operation (SASEC) Customs Administration on Trade Facilitation Measures for Time Release Study from 26-27 November, 2018 - Click here
  • Corrigendum of RFP Dated 10.10.2018 for orgainizing International Attachment on Public Policy and Leadership for the 69th Batch of IRS (C&CE) Officer Trainees - Click here
  • Corrigendum to Notification 60/2018-Central Taxes dated 30.10.2018 issued
  • Calling of nomination for the Train the Trainer Workshop for Master Trainers on combating illegal trade in HCFCs being conducted by NACIN from 03-05 Dec, 2018 at Gangtok, Sikkim - Click here
  • Circular clarifying scope of principal-agent relationship for del-credre agent; circular clarifying TCS collection by Tea Board; and Corrigendum to Circular No. 57/31/2018-GST dated 4th September, 2018
  • Notification issued to exempt supply from PSU to PSU from applicability of provisions relating to TDS.
  • Weekly newsletter from Chairman, CBIC dated 02/11/2018Click here
  • Feedback and Action Room to facilitate GST Helpdesk set-up by CBIC for MSMEs - Click here
  • Departmental Examination for IRS (C&CE) Group "A" Officer Trainees to be held from 26th November to 01st December, 2018 in respect of 69th and 68th batch - Click here
  • Press Release regarding examination for GST Practitioners. Click Here for Eng   Hindi
  • Updated versions of 3 publications on MSME namely MSME flier, Detailed Booklet and Sectoral Publication are available on the CBIC website-GST> My GST >MSME - Click here
  • Nodal Officers for MSME outreach program Click here
  • Prohibition of Strike on 31.10.2018 Click here
  • CGST Rules, 2017 as amended up to 30.10.2018 have been uploaded
  • Letter from Commissioner (GST) regarding MSMEs outreach program - Click here
  • Examination Notice for Departmental Examination of Group "C" (Havaldar/MTS) to the cadre of LDC for the year 2018-19 - Click here
  • D.O. Letter from DG, HRD regarding submission of Two Swachhta projects for the F.Y. 2018-19. Click here
  • Nomination For Two-Days' Training on "Prevention of Wildlife Trafficking" For Group 'A' Officers of CBIC on 12th & 13th November, 2018 at NACIN, Faridabad Click here
  • Notifications issued for extending the time limit for filing FORM GST ITC-04; and allowing filing of FORM GSTR-10 till 31.10.2018 for taxpayers whose registration has been cancelled before 30.09.2018.
  • Weekly newsletter from Chairman, CBIC dated 26/10/2018Click here
  • Circulars clarifying SOP on Cancellation of registration; and other miscellaneous issues related to refund, casual taxable person, Input Service Distributors and return of time-expired drugs issued
  • All CCAs field formations/ Directorates - draft RRs for the post of Sr. Private Secretary - inviting comments from stakeholders Click here
  • For banners and Posters On Vigilance awareness week Click here
  • Nomination For Two-Days' Training Programme for officers of the rank of Commissioner, Principal Commissioner and Chief Commissioner of CBIC on "Greening of Offices" at iCED, Jaipur on 16th & 17th November, 2018 Click here
  • Observance of Vigilance Awareness week from 29th October, 2018 to 03rd November, 2018 with the theme "Eradicate Corruption- Build a New India". Kindly refer to the DG (Vigilance) letter . This pledge will be made available at http://www.cvc.nic.in
  • Notification issued to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 Click here
  • Notification issued to exempt post audit authorities under MoD from TDS compliance Click here
  • List of confirmed nominations for the Advance Licensing & Enforcement Exchange Training Program” to be conducted by the US Government at Foreign Services Institute, New Delhi from 29 October to 02 November, 2018 Click here
  • Defence on behalf of National Anti-profiteering Authority (GST), New Delhi before Hon’ble Courts-reg Click here
  • Seeks to supersede Notification No.8/2017 – Integrated Tax, dated 14.09.2017 Click here
  • Last date to file FORM GSTR-3B for September, 2018 has been extended till 25.10.2018 for all taxpayers Click here
  • Deadline for completion of activity of filing/withdrawal of Departmental Appeals in various Appellate FORA Click here
  • Immediate Attention: Registrationand Requisition Letter issued for Next Dept. Exam. of Inspectors to be held from 04.12.2018 to 07.12.2018. Please download the same from www.nacenkanpur.gov.in.
  • For GST Practitioners enrolled after 24.09.2018, one more examination will be held in December 2018, date of which will be announced in due course.
  • Exam syllabus will be taken “as on 01.09.2018” for the purpose of exam scheduled on 31.10.2018
  • Result of Departmental Examination for IRS (C&CE) Group "A" Officer Trainees held from 03rd July to 09th July 2018 in respect of 69th Batch. Click here
  • Nomination For Two-Days Training on Risk Management System in Customs, Role of LRMs & Post Clearance Audit for Group A Officers of CBIC on 19th & 20th November, 2018 at NACIN, Faridabad. Click here
  • Maintaining data regarding reservation, vacancies and promotion in Group B and C. Click here
  • Attention of all CCs/DGs : Please ensure registration of DDOs under your charge under TDS provisions.For Details Click here
  • Drawing Competition under Swachhta Action Plan 2018 Click here
  • Swachhta Uday Booklet is available now.Click here
View all
Notification No. 48/94-C.E. (N.T.), dated 22-9-1994 as corrected by Corrigendum Notification G.S.R. No. 742 (E), dated 6-10-1994 and Notification G.S.R. No. 781 (E), dated 26-10-1994 as amended by Notification No. 26/95-C.E. (N.T.), dated 6-6-1995 and No. 2/98-C.E. (NT.), dated 23-1-1998

Exports in bond of all excisable goods (including by Registered Traders) except to Nepal and Bhutan. - In exercise of the powers conferred by rule 13 of the Central Excise Rules, 1944, the Central Government hereby permits exports of all excisable goods outside India, except to Nepal and Bhutan without payment of duty from the factory of manufacture or warehouse or any other premises as may be approved by the Commissioner of Central Excise subject to the following conditions, namely :-

    (i) that export is made in accordance with the procedure set out in the relevant provisions of Chapter IX of the Central Excise Rules, 1944 and when the export is from a place other than registered factory or warehouse, the excisable goods are in original packed condition and identifiable as to their origin;

    (ii) that the exporter enters into a bond in the proper form, as the Commissioner of Central Excise or as the case may be Maritime Commissioner of Central Excise approves, in a sum equal at least to the duty chargeable on the goods, for the due arrival thereof at the place of export and their export therefrom under Customs or as the case may be postal supervision;

    (iii) goods shall be exported within six months from the date on which these were cleared for export from the factory of manufacture or warehouse or within such extended period as the Commissioner of Central Excise or Maritime Commissioner of Central Excise may in any particular case allow;

    (iv) such bonds shall not be discharged unless the goods are duly exported, to the satisfaction of the Commissioner of Central Excise or Maritime Commissioner of Central Excise within the time allowed for such export or are otherwise accounted for to the satisfaction of such officer, or until the full duty due upon any deficiency of goods, not accounted so, has been paid
     

    (v) exports of mineral oil products falling under Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as stores for consumption on board of an aircraft on foreign run shall be subject to conditions and limitations, to be applied mutatis mutandis, as prescribed under Ministry of Finance (Department of Revenue) Notification No. 46/94-C.E. (N.T.) issued under Rule 12 of Central Excise Rules, 1944.

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