Circular No. 213/47/96-CX I am directed to refer to rule 52A and 57GG of the Central Excise Rules, 1944 according to which the manufacturer and the registered dealers are required to maintain the invoice-book in a bound form.
Circular No. 212/46/95-CX I am directed to refer to the Board”s Circular No. 160/71/95-CX dated 29th November “95” issued from F.No. 209/31/95-CX.6, whereby it is provided that the AR 4 procedure is required to be followed for export clearances even by a unit whose value of clearances for home consumption was less than Rs. 30 lakhs in the preceding financial year or during the current financial year.
