Procedure for export
by merchant exporters .
·
A merchant exporter can export
excisable goods either directly from the premises of the manufacturer, with or
without sealing of export consignment, or through his premises under claim for
rebate of duty or under bond.
·
In case of export under bond, the merchant
exporter is required to execute bond either with the jurisdictional Assistant
Commissioner having jurisdiction over the factory of the manufacturer or with
the Maritime Commissioner.
·
The merchant exporter can execute
consolidated B-1 general bond with the Maritime Commissioner and obtain
"Block Transfers" from him along with attested copies of B-1
consolidated bond executed for various ports or manufacturers and export the
goods under bond. The merchant exporter can also export goods on manufacturer’s
bond.
·
He can also claim rebate of duty paid
on exported goods either from the Assistant Commissioner of Central Excise
having jurisdiction over the factory of the manufacturer or from the Maritime
Commissioner.
·
The merchant exporter is also required
to take disclaimer certificate from the manufacturer as well, in case he wants
to avail the export benefits.