Circular No. 706/22/2003-CX I am directed to refer to Board’s Circular No.500/66/99-CX dated 15.12.1999 on the above mentioned subject in which the decision of the Board was conveyed that as a measure of simplification of export procedure, Commissioner of Central Excise (excluding those under whose jurisdiction the office of the Maritime Commissioner already exists) will designate one Deputy/Assistant Commissioner of Central Excise as “Deputy/Assistant Commissioner of Central Excise (Export)” who will discharge the functions as being discharged by existing Maritime Commissioner so far as export under (erstwhile) Rule 13(1)(a) and Rule 14 of Central Excise Rules, 1944 are concerned.
Circular No. 705/21/2003-CX I am directed to refer to instructions contained in Part-III Chapter VII of Central Excise Manual prescribing Simplified Export Procedure for exempted units. This procedure inter alia envisages that the goods meant for export can be cleared on the invoices (instead of regular ARE-1) or other similar documents of the manufacturer-exporters containing particulars of description of goods, name and address of the buyer, destination, value, date and time of removal of goods, etc.
