Amendment status not verified — confirm the current text below against the official source.
Exainination of goods prior to despatch.--(l) Goods tinder bond.- When goods from a bonded manufactory or warehouse are to be exported, the cases or packages, in which such good. are packed. shall be legibly marked in ink or oil colour (or in such "tiler (iirable manner as the Excise Commissioner may in any particular caste allow), with a progressive number comntencirtt,; with No. I for each year. with the owner's name and special mark, if any. the total quantity of dutiable goal with their alcoholic contents in London-proof litres. (2) Dutt; paid rga)cis.-The owner of' a non-bonded manufactoryhoura wholesale dealer, who wants to export duty paid goods shall notice to the proper officer, for supervising packing of the goods to be exported. The manufacturer or wholesale dealer shall present the entire cons igiInient to he exported to the proper olficer. The said officer shall take samples from each kind of dutiable goods to be exported and shall allow the despatch of the goods subject to fulfilling further conditions laid down in sub-rule (3). Thereafter he shall send the samples to the Chemical Examiner for analysis. Out receipt of the analysis report of the Chemical Examiner, the proper officer shall cuter the alcoholic content in London- proof lit res of the goods packed as ascet t airied by analysis in the duplicate copy of the application which the owner shall present to him before its presentation to the Excise CominisSioner for claiming rebate of excise duty as laid down in rule 103: Provided that the process of determining alcoholic content by chemical analysis Shall he dispensed with in the case of goods sent out from a bonded manufactory or \varehotise if till- owner of such goods chooses to pay the RULE 9? ?caring ifcate, for in k duly Teased ier, for lltahlc. mrne n; r claini sent to the of- ition In n Forin st. The ustoms ,at the fin the respect bond. - iported. legibIy Excise ,iumber :Special icoholic cry or a Shours' is to be e entire d take ill allow id down :hemical liernical iondon- ilplicate fore its ise duty hemical ibonded ;pay the RULE 102 FURTHER PROCEDURE IN RESPECI OF GOODS 51 EXPORTED BY PARCEL POST duty on goods to be exported in lieu of entering into a bond fur due transport of goods to the place of report and in which case the procedure laid down in sub-mile (1) shall apply. (3) After verifying the particulars entered in the application, and, in the case of duty-paid goods, after satisfying himself that the goods are identifiable as the goods, in respect of which the payment of duty cited in the application was made, the officer-in-charge or the proper officer. as the case may be, shall get the following particulars noted in the body of each package: (a) name and address of the consignee. (b) description of the goods. (c) total quantity of the goods packed. (d) alcoholic content of the goods in London-proof litres as declared by the manufacturer, (e) gross weight of the package, and shall then sell each package with his official seal in such a manner that the package cannot be tampered with without breaking the seal. The said officer shall endorse all copies of the application, shall specify the period within which the goods shall be actually exported and return the duplicate to the consignor, who, after despatching the goods shall enter the number and date of the railway receipt or bill of lading in the duplicate copy and shall communicate these particulars to the proper officer for entry in the. other copies.