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Circular No. 430/63/98-CX I am directed to say that doubts have arisen whether the excisable goods cleared in bond under Rule 13 of the Central Excise Rules, 1944, from a factory or any approved premise, can be stored and transshipped at any other place and if so, whether such transshipment should be done in the presence of Central Excise officers. The specific problem relates to export of iron and steel products by M/s Steel Authority of India Ltd. (SAIL) and M/s Tata Iron and Steel Company (TISCO) to Nepal under Notification No. 51/94-CE (NT) dated 22.9.94.
