185. Proper numbering of packages meant for export.- (1) Packages in which goods to be exported are packed shall be legibly marked in ink or oil colour or in such other durable manner as the Commissioner of Central Excise may allow, with a progressive number commencing with No. 1 for each calendar year and with the exporter's name and special mark, if any:

        Provided that if the Commissioner of Central Excise is of opinion that having regard to the nature of the goods or the trade practice it is necessary so to do, he may, by order, for reasons to be recorded in writing, exempt any or all of the requirements of sub-rule (1) above.

(2) When both indigenous and foreign motor spirit or kerosene are simultaneously held in stock at the depot from which export is to be made, each class of motor spirit or kerosene shall be stored in a separate tank and the transfer to containers shall be authenticated by the exporter or his authorised agent at the end of each transfer.
Form:A.R.4

186. Omitted

187. Sealing of goods and examination at place of despatch.- (1) Where the exporter desires the sealing of goods intended for export at the place of despatch, he shall present the goods along with application prepared in the proper form in sixtuplicate duly signed by him for removal, to the proper officer for examination at least twenty-four hours before the intended removal or within such shorter period as the Commissioner of Central Excise may allow. The application in the proper form shall contain the amount of duty and value of goods in figures as well as in words.

(2) When the goods are presented before the proper officer under sub-rule (1), the proper officer, after verifying that the goods are identifiable with those cited in the application including the particulars of the duty paid or payable, shall seal each package in the manner and method as specified by the Commissioner of Central Excise and endorse each copy of the application in token of having such examination done.

(3) The proper officer shall return the original, duplicate and sixtuplicate copies to the exporter. The triplicate copy shall be sent by the proper officer to the Commissioner of Central Excise having jurisdiction over the factory or warehouse or as the case may be Maritime Commissioner of Central Excise either by post or by handing over to the exporter in a tamper proof sealed cover. The proper oficer shall send the quadruplicate copy to his Chief Accounts Officer and retain the quintuplicate for his record. The exporters shall use the sixtuplicate copy for the purposes of claiming drawback:

        Provided where goods are not exported directly from the factory of manufacture, the triplicate and quadruplicate copies shall be sent by the proper officer to the Superintendent having jurisdiction over the factory of manufacture, who shall after verification, forward the triplicate copy to the Maritime Commissioner either by post or by handing over to the exporter in a tamper-proof sealed cover or, as the case may be, to the Commissioner of Central Excise having jurisdiction over the factory and the quadruplicate copy to his Chief Account Officer.

(4) In case of export by parcel post after the goods intended for export has been sealed, the exporter shall affix to the duplicate application sufficient postage stamps to cover postal charges and shall present the documents, together with the package or packages to which it refers, to the postmaster at the Office of booking.

(5) A separate application shall be submitted in respect of each consignment.

187A. Despatch of goods without examination.- Where the exporter desires examination of goods at the place of export, he shall send the original, duplicate and sixtuplicate copies of the application along with the goods at the place of export, and shall send the triplicate, quadruplicate and quintuplicate copies of the application to the proper officer within twenty four hours of removal of the consignment. The proper officer shall after verifying the particulars of the duty paid or duty payable, send the triplicate copy of application to the Commissioner of Central Excise having jurisdiction over the factory of manufacture or warehouse or as the case may be the Maritime Commissioner of Central Excise either by post or by handing over to the exporter in a tamper-proof sealed cover, quadruplicate copy to his Chief Accounts Officer and retain the quintuplicate copy for his records. The application shall contain the amount of duty and value of goods in figures as well as in words:

        Provided that where goods are not exported directly from the factory of manufacture, the triplicate and quadruplicate copies shall be sent by the proper officer to the Superintendent having jurisdiction over the factory of manufacture, who shall after verification forward the triplicate copy to the Maritime Commissioner of Central Excise either by post or by handing over to the exporter in a tamper proof sealed cover or, as the case may be, to the Commissioner of Central Excise having jurisdiction over the factory and the quadruplicate copy to his Chief Accounts Officer:

        Provided further that a manufacturer-exporter who paid duty exceeding rupees ten crores in cash or through account current in the preceding financial year or a manufacturer-exporter who had been accorded status of Super Star Trading House, Star Trading House, Trading House or Export House under the provisions of the Export and Import Policy, notified by the Central Government under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992), containing the goods may seal the packages or containers himself at the place of despatch and remove them for export subject to the conditions that

(i) an intimation to proper officer shall be given by the manufacturer-exporter at least twenty four hours before the intended removal or within such shorter period as the Commissioner of Central Excise having jurisdiction over the factory of manufacture of the goods may allow, and

(ii) the owner, the working partner, the Managing Director or the Company Secretary, of the manufacturing unit of the goods or a person duly authorised by the Board of Directors of such Company, as the case may be, shall certify on the application that the goods have been sealed in his presence.

(2) The Commissioner of Customs or other duly appointed officer shall carefully examine the consignments with the particulars as cited in the application and if he finds that the same are correct and exportable in accordance with the laws for the time being in force, shall allow export thereof and certify on copies of the application that the goods have been duly exported citing the shipping bill number and date and other particulars of export:

        Provided that if packages containing the consignments were sealed at the place of despatch by the Officer in the manner provided in rule 187, such Commissioner of Customs or other duly appointed officer shall examine and check weighed the consignment with reference to exportability of such consignments and if they correspond with description given in application and seals are found intact, shall allow export thereof.

(3) The Commissioner of Customs or other duly appointed officer shall return the original and sixtuplicate copies of application to the exporter and forward the duplicate copy of application either by post or by handing over to the exporter in a tamper proof sealed cover to the officer specified in the application for removal, from whom exporter wants to claim rebate. The exporter shall use the sixtuplicate copy for the purposes of claiming drawback.

188. Omitted

189. Presentation of claim for rebate.- (1) Claim of the rebate of duty in the proper form shall be lodged along with original copy of the application of removal to the Commissioner of Central Excise having jurisdiction over the factory of manufacture or, as the case may be, the Maritime Commissioner of Central Excise under whose jurisdiction the port, airport, or post office of export, from which goods were exported, are located.

(2) The Commissioner of Central Excise having jurisdiction over the factory of manufacture or, as the case may be. Maritime Commissioner of Central Excise shall compare the duplicate copy of application received from the Officer of Customs with the original copy received from the exporter and with the triplicate copy received from the Central Excise Officer and if satisfied that the claim is in order, he shall sanction the rebate either in whole or in part.

189A - 191BB Omitted