Export warehousing :

In pursuance of sub-rule (1) of rule 20 of the Central Excise Rules, 2002 (hereinafter referred to as the “said Rules‟) the Board has issued Notification No. 46/2001 CE (NT) dated 26.06.2001 whereby the warehousing provisions have been extended to all excisable goods specified in the First Schedule to the Central Excise Tariff Act, 1985 intended for storage in a warehouse registered at such places as may be speci fied by the Board and export therefrom.

In pursuance of the above-mentioned notification, the Board has also specified by Circular No. 581/18/2001-CX dated 29.06.2001 the places and class of persons to whom the provisions of the Notification No. 46/2001 CE (NT) dated 26.06.2001 shall apply. In the same Circular, the Board has specified the conditions (including interest), limitations, safeguards and procedures.