Notification 44/2001-Central Excise (N.T.), dated the 26th June, 2001 prescribes the procedure for removal of excisable goods without payment of duty for manufacture of export goods by an advance licence holder, for export to countries other than Nepal and Bhutan. Now this notification is applicable for export to Nepal too.
Notification No. 28/2011-Central Excise (N.T.)
New Delhi, the 5th December, 2011
G.S.R. (E).- In exercise of the powers conferred by sub-rule (3) read with sub-rule (2) of rule 19 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendment in the Ministry of Finance, Department of Revenue, notification No. 44/2001-Central Excise (N.T.), dated the 26th June, 2001, namely: –Online GST Certification Course by TaxGuru & MSME- Click here to Join
In the said notification, in the opening paragraph, for the words “to any country except Nepal and Bhutan”, the words “to any country except Bhutan” shall be substituted.
2. This notification shall come into force on 1st March, 2012.
Under Secretary to the Government of India
Note.- The principal notification number 44/2001-Central Excise (N.T.), dated the 26th June, 2001, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section(i), vide G.S.R. 473 (E), dated the 26th June, 2001, and was last amended vide notification No. 32/2003 Central Excise (N.T.), dated 9th April 2003 which was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R326 (E). Dated the 9th April, 2003.