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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.