Proof of export

Duty is not payable on the P.P. bags cleared by the manufacturer to rice exporters who used the same for packing rice which was exported without following the procedure prescribed under Chapter X of CER, 1944 provided that ample evidence is produced before the authorities such as copies of AR4, duly certified by the Customs officer in charge of Port certifying the shipment of consignment, Shipping Bills, copies of letters to prove the export of their goods i.e. P.P. bags/sacks.

Proof of export in respect of P.P. Bags not exported directly but used for packing of rice, was held to be inadmissible in the case of M/s Chittor Polyfab (P) Ltd. Vs. CCE Jaipur [2003 (151) ELT 473 (Tri-Del.)] on the ground that in the relevant invoices issued at the time of clearance for P.P. bags, addresses of the consignees and addresses where the goods were to be delivered were different.