2nd June, 2004.
Notification No.10/2004 - Central Excise (N.T)
In exercise of the powers conferred by sub-rule (3), read with sub-rule (2) of rule 19 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Ministry of Finance (Department of Revenue) No.43/2001-Central Excise (N.T.) dated the 26th June, 2001, namely:-
In the said notification,-
(a) for paragraph (vi), the following paragraph shall be substituted, namely:-
“(vi) The goods shall be exported on the application in Form ARE-2 specified in the Annexure and the Procedures specified in the Ministry of Finance (Department of Revenue) notification No.42/2001-Central Excise (N.T.), dated the 26th June, 2001 (vide G.S.R.471(E), dated the 26th June, 2001, shall be followed.”;
(b) after Explanation I, the following Explanation shall be inserted, namely:-
“Explanation II. For the removal of doubt, it is clarified that the goods manufactured or processed using the excisable goods so procured without payment of duty under this notification shall be exported in terms of sub-rule (1) of rule 19 of the Central Excise Rules, 2002.”
Neerav Kumar Mallick
Under Secretary to the Government of India
Note: The Principal Notification No.43/2001-CE (NT) dated 26.6.2001 was published in the Gazette of India vide GSR No.472 (E), dated 26.6.2001 and was last amended vide Notification No.45/2003-CE (NT) dated 14.5.2003 and was published in the Gazette of India [vide GSR No.407(E), dated 14.5.2003].
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