Notification No. 45/2001-Central Excise (N.T.), dated the 26th June, 2001 prescribes the procedure for export without payment of duty to Nepal and Bhutan. Now Nepal is removed – that is no restrictions or conditions specific to Nepal. Goods can be exported to Nepal just like to any other country.
Notification No. 29 / 2011-Central Excise (N.T.)
New Delhi, the 5th December , 2011
G.S.R. (E).- In exercise of the powers conferred by sub-rule (3) of rule 19 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) number 45/2001-Central Excise (N.T.), dated the 26th June, 2001, namely: –
2. In the said notification,
(1) in paragraph 1 relating to Conditions and safeguards, in sub-paragraph (1) —
(i) for the words Nepal or Bhutan, wherever they occur, the word “Bhutan” shall be substituted;
(ii) for the words “the goods are removed for export to Nepal, as the case may be, or Bhutan”, the words “the goods are removed for export to Bhutan” shall be substituted.
(2) sub-paragraph (2) relating to “Export to Nepal in bond against payment in Indian rupee.” shall be omitted;
(3) In paragraph 2 relating to Procedure, in sub-paragraph (1), item [(iv)] relating to land customs stations shall be omitted.
3. This notification shall come into force on 1st March, 2012.
Under Secretary to the Government of India
Note.- The principal notification number 45/2001-Central Excise (N.T.), dated the 26th June, 2001, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section(i), vide G.S.R. 474 (E), dated the 26th June, 2001, and was last amended vide notification No. 2/2011 Central Excise (N.T.), dated 18th Feb. 2011 which was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R 102 (E).dated the 18th February 2011.