TRADE NOTICE NO. 114/2001

Dated:

27-12-2001

                                  Sub: Central Excise-Export of vehicles where body is built by job-
                                           workers on the chasis sent by the exporter - Procedure for
                                            furnishing of bonds by the exporter - Regarding.

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Copy of the Board’s Circular No. 603/40/2001-CX (F.No. 209/31/2001-CX.6) dated 29th November, 2001 on the above subject is communicated for information and necessary action. The Board’s Circular No.106/17/95-CX dated 2-3-1995 and Notification No. 42/2001-CE (N.T) dated 26-6-2001 mentioned in the above circular have already been communicated as Trade Notice No.52/95 dated 1-6-95 and Trade Notice No. 65/2001 dated 18-7-2001 respectively.

The contents of the Trade Notice may please be brought to the notice of all concerned.

(Issued from file C.No. IV/16/2/2001.CX. POL)

 

Sd/-

(JANAKI ARUNKUMAR)

ADDITIONAL COMMISSIONER (TECH)

To

As per mailing list (Both Trade and Department)

COPY OF THE BOARD’S CIRCULAR NO. 603/40/2001-CX (F.NO. 209/31/2001-CX.6) DATED 29TH NOVEMBER, 2001

I am directed to say that doubts have arisen whether it is the body-builder who is required to furnish a bond for receipt of chassis for body-building thereon and export or the manufacturer of chassis, who sends the chassis for building body and exports the vehicles, may furnish the bond under the provisions of Central Excise (Removal of Goods at concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. The facility of furnishing of bond by the exporter (and not the body-builder) was available under the erstwhile rule 13 as clarified by the Board by Circular No. 106/17/95- CX dated 2.3.1995.

 

2. The Board has examined the matter. It is clarified that the manufacturer of chassis may be allowed to furnish bond on behalf of the body-builders for building bodies on the chassis brought in the premises of the body-builders under the provisions of Central Excise (Removal of Goods at concessional Rate of Duty for manufacture of Excisable Goods) Rules, 2001.

 

3. For export of the finished goods (vehicles), the normal procedure specified under notification 42/2001 - CE(NT) dated 26.6.2001 read with instructions contained in Central Excise Manual ( First Edition) shall be followed.

Sd/-

(P.K. SINHA)

OSD (CX.6)