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OBJECTIVES
After studying this Unit, you should be able to:
1. Explain stages involved in export cargo shipment
2. Discuss the policy for Central Excise Rebate on exports
3. Describe procedural formalities in claiming the Central Excise Rebate
4. Explain policy, procedures and documentation requirements in customs clearance of export cargo and
5. Describe port procedures involved in the shipment of export cargo.
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Export of Repaired Goods: Goods or parts thereof on being exported and found defective damaged or otherwise unfit for use may be imported for repair and subsequent re-export. S
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GENERAL PROVISIONS REGARDING EXPORTS AND IMPORTS : As you know that the policy aims at promoting the exports and liberalising the imports. Let us first study the general provisi
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