The principal notification No.6/2006-Central Excise dated the 1st March, 2006, was published in the Gazette of India, Extraordinary, vide number G.S.R. 96(E), dated the 1st March, 2006 and was last amended vide notification No. 28/2007-Central Excise, dated the 15th June, 2007 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 432(E), dated the 15th June, 2007.
We have been receiving queries from authorised dealers whether such undertaking and certificate should be obtained in all cases of remittances in foreign currency to non-residents including remittances for trade payments.