I am directed to refer to Notification No. 70/2003-CE (NT) dated 15.9.2003 vide which inter alia, clause (b) of sub-rule 2 of Rule 4 of CENVAT Credit Rules, 2002 was amended to substitute the words ‘refractories and refractory materials, moulds and dies’ in place of ‘ refractories and refractory materials’ . Subsequently, Board has issued a circular No. 747/63/2003-CX dated 22nd September, 2003 in this regard.
In view of the facts mentioned above, all concerned are required to ensure that all export consignments of honey are accompanied with the valid ” Certificate of Export” issued by any of the notified Export Inspection Agencies. If the export consignments are not accompanied with the ” Certificate of Export”, the same may be stopped.
