Circular No. 43/43/94-CX dated 9/6/94

Subject:- Sealing of packages

In supersession of the instructions at para 265 of the Basic Manual of Departmental Instructions on Excisable Manufactured Products and similar other instructions issued thereafter, tire foltewihginsFtructions are issued for compliance:-

(i) Central Excise seal to be affixed to the goods mean for export under Rule 185 and 173-0 of the Central Excise Rules 1944 shall be affixed in a manner so as to prevent tampering and damage during transit of such goods and eventual export;

(ii)The Collector of Central Excise shall approve the manner and method of sealing either for a class of assessee or an individual assessee, depending on the trade practice and technology employed in sealing of packages or as the case may be, containers;

(iii)The Collector shall also keep in view the various local conditions while approving or prescribing a particular method and manner of affixing Central Excise Seal on any packages, container or place;

(iv) The Collector shall issue instructions keeping in view the interest of Government revenue but at the same time not hampering the exporters in exporting the goods.

(v) The manner and method of sealing of goods and places other than export packages shall be such as may be prescribed by the Collector keeping in view the instructions and restrictions set out supra. In carrying out the above instructions Collectors will encourage modern, latest and scientific methods of sealing.

Sd/-
(G. Sarangi)
Commissioner (CX)

F. No. 209/27/94-CX.6

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