Entry of goods in another factory of the same manufacturer for consolidation and loading of consignment for export :

Goods removed without payment of duty for export on A.R.E.1 from one factory (hereinafter referred to as ‘the first factory‘) of a manufacturer are allowed to enter in another factory of the said manufacturer (hereinafter referred to as the ‘subsequent factory‘) only for the purpose of consolidation and loading of goods manufactured in subsequent factory and export there from subject to following conditions: –

(i) The exporter shall be required to get his goods examined and sealed at each factory (the places of despatch) by a Central Excise Officer.

(ii) The export goods shall be brought under cover on invoice and A.R.E.1 in the subsequent factory in original packing and duly sealed by Central Excise Officers. In case goods are stuffed in a container, Central Excise Officer shall duly seal the container in the first factory and the sealing of each package shall not be insisted upon. The Central Excise Officer having jurisdiction over the subsequent factory shall supervise the opening of the seal of container, loading of goods (duly sealed if these goods are to be loaded in open truck/vehicle) belonging to the subsequent factory in vehicle or container and sealing of the container.

(iii) The exporter or the manufacturer shall pay the supervision charges.