|
Trade
Notice No
65
/2001 |
Dated: |
18
07-2001 |
Sub: C.Ex - Communication
of Notification No. 42/2001-
C.Ex (N.T)
dated 26-06-2001 - Conditions and
procedure for export of
goods -
-x-x-x-x-
Copy of Notification No. 42/2001 C.Ex(N.T) dated 26-06-2001 which
prescribes conditions and procedures for export of all excisable goods
except to Nepal and Bhutan
without payment of duty, issued by the Government of India, Ministry of
Finance, Department of Revenue New Delhi
is communicated herewith
for information.
The contents of the Trade Notice may be
brought to the notice of all concerned.
(Issued from file C.No.IV/16/2/2001 CX POL)
Sd/
.
(JANAKI
ARUNKUMAR)
ADDL. COMMISSIONER (TECH)
To
As
per mailing list
(Both
department and trade)
NOTIFICATION
No.42/2001-Central
Excise (N.T).
G.S.R.
(E). - In exercise of the powers conferred by sub-rule (3) of rule 19
of the Central Excise (No.2) Rules, 2001, the Central Board of Excise and
Customs hereby notifies the conditions and procedures for export of all
excisable goods, except to Nepal and Bhutan without payment of duty from the
factory of the production or the manufacture or warehouse or any other
premises as may be approved by the Commissioner of Central Excise, namely: -
1.
Conditions: -
(i)
that the exporter shall furnish a general bond in the Form specified in
Annexure-I to the Assistant Commissioner of Central Excise or the Deputy
Commissioner of Central Excise having jurisdiction over the factory, warehouse
or such approved premises, as the case may
be, or the Maritime Commissioner or such other officer as authorised by the
Board on this behalf in a sum equal at least to the duty chargeable on the
goods, with such surety or sufficient security, as such officers may approve
for the due arrival thereof at the place of export and their export therefrom
under Customs or as the case may be postal supervision. The
manufacturer-exporter may furnish a letter of undertaking in the Form
specified in Annexure-II in lieu of a bond.
(ii)
that goods shall be exported within six months from the date on which
these were cleared for export from the factory of the production or the
manufacture or warehouse or other approved premises within such extended
period as the Assistant Commissioner of Central Excise or Deputy Commissioner
of Central Excise or Maritime Commissioner may in any particular case allow;
(iii)
that when the export is from a place other than registered factory or
warehouse, the excisable goods are in original packed condition and
identifiable as to their origin;
(iv)
that exports of mineral oil products falling under Chapter 27 of the
First Schedule to the Central Excise Tariff
Act, 1985 (5 of 1986) as stores for consumption on board of an aircraft on
foreign run shall be subject to
conditions and limitations, to be applied mutatis mutandis, as notified in the
Ministry of Finance (Department of Revenue), Notification No.40/2001-Central
.Excise (N.T.) dated 26th June, 2001 issued under rule 18 of
Central Excise (No.2) Rules, 2001.
2.
Procedure: -
(i)
Procedure for removal without payment of duty under this notification:
(a) After furnishing bond, a merchant-exporter
shall obtain certificates in Form CT-1 specified in Annexure-III issued by the
Superintendent of Central Excise having jurisdiction over the factory or
warehouse or approved premises or Maritime Commissioner or such other officer
as may be authorised by the Board on this
behalf and on the basis of such certificate he may procure excisable goods
without payment of duty for export by indicating the quantity, value and duty
involved therein;
(b)
the exporter who has furnished bond shall ensure that the debit in bond
account does not exceed the credit available therein at any point of time;
(c)
the manufacturer-exporter may remove the goods without payment of duty after
furnishing the letter of undertaking as specified under condition (i).
(d)
such General bond or letter of undertaking shall not be discharged unless the
goods are duly exported, to the satisfaction of the Assistant Commissioner of
Central Excise or the Deputy Commissioner of Central Excise or Maritime
Commissioner or such other officer as may be authorised by the Board on this
behalf within the time allowed for such export or are otherwise accounted for
to the satisfaction of such officer, or until
the full duty due upon any deficiency of goods, not accounted so, and
interest, if any, has been paid.
(ii)
Sealing of goods and examination at place of despatch. -
(a) For the sealing of goods intended for export at the place of despatch, the
exporter shall present the goods along with four copies of application in the
Form A.R.E.-1 specified in Annexure-IV to the Superintendent or Inspector of
Central Excise who will verify the identity of goods mentioned in the
application and the particulars of the duty paid or payable, and if found in
order, he shall seal each package or the container in the manner as may be
specified by the Commissioner of Central Excise and endorse each copy of the
application in token of having
such examination done;
(b)
the said Superintendent or Inspector of Central Excise shall return the
original and duplicate copies of application to the exporter and retain the
quadruplicate copy;
(c)
the triplicate copy of application shall be sent to the officer to whom bond
or letter of undertaking has been
furnished, either by post or by handing over to the exporter in a tamper proof
sealed cover after posting the particulars in official records;
(d)
the exporter may prepare quintuplicate copy of application for claiming any
other export incentive. This copy shall be dealt in the same manner as the
original copy of application;
(e)
in case of export by parcel post after the goods intended for export has been
sealed, the exporter shall affix to the duplicate application sufficient
postage stamps to cover postal charges and shall present the documents,
together with the package to which it refers, to the postmaster at the office
of booking.
(iii)
Despatch of goods by self-sealing and self-certification.
(a) Where the exporter desires self-sealing and self-certification for removal
of goods from the factory, warehouse or any approved premises, the owner, the
working partner, the Managing Director or the Company Secretary, of the
manufacturing unit of the goods or the owner of warehouse or a person duly
authorised by such owner, working partner or the Board of Directors of such
Company, as the case may be, shall certify on all the copies of the
application that the goods have been sealed in his presence, and shall send
the original and duplicate copies of the application along with the goods at
the place of export, and shall send the triplicate and quadruplicate copies of
the application to the Superintendent or Inspector of Central Excise having
jurisdiction over the factory, warehouse, any such approved premises within
twenty four hours of removal of the goods;
(b)
the Superintendent or Inspector of Central Excise shall, after verifying the
particulars of the bond or letter of undertaking and endorsing the correctness
or otherwise, of the particulars on the application, send to the officer to
whom the bond or letter of undertaking has been furnished either by post or by
handing over to the exporter in a tamper proof sealed cover after recording
the particulars in the official records;
(c)
The exporter may prepare quintuplicate copy of application for claiming any
other export incentive. This copy shall be dealt in the same manner as the
original copy of application;
(d)
In case of export by parcel post after the goods intended for export has been
sealed, the exporter shall affix to the duplicate application sufficient
postage stamps to cover postal charges and shall present the documents,
together with the package to which it refers, to the postmaster at the office
of booking.
(iv)
Examination of goods at the place of export.
(a) On arrival at the place of export, the goods shall be presented together
with original, duplicate and quintuplicate (optional) copies of the
application to the Commissioner of Customs or other duly appointed officer;
(b)
The Commissioner of Customs or other duly appointed officer shall examine the
goods with the particulars as specified in the application and if he finds
that the same are correct and exportable in accordance with the laws for the
time being in force, shall allow export thereof and certify on the copies of
the application that the goods have been duly exported citing the shipping
bill number and date and other particulars of export:
Provided that if the Superintendent or Inspector of Central Excise
sealed packages or container at the place of despatch, the officer of customs
shall inspect the packages or container with reference to declarations in the
application to satisfy himself about the exportability thereof and if the
seals are found intact, he shall allow export.
(c)
The Commissioner of Customs or the other duly appointed officer shall return
the original and quadruplicate (optional copy for exporter) copies of
application to the exporter and forward the duplicate copy of application
either by post or by handing over to the exporter in a tamper proof sealed
cover to the officer specified in the application, with whom the exporter has
furnished bond or a letter of undertaking.
(d)
The exporter shall use the quintuplicate copy for the purposes of claiming any
other export incentive.
(v)
Cancellation of applications:
(a) If the excisable goods are not exported, the Assistant Commissioner of
Central Excise or the Deputy Commissioner of Central Excise or Maritime
Commissioner or such other officer as authorised by the Board on this behalf,
as the case may be, to whom the bond or letter of undertaking has been
furnished, may, on written request for cancellation of application, cancel
said application and allow diversion of goods for consumption in India subject
to the sub-Para (b);
(b)
The exporter shall pay the duty as specified in the application along with
interest at the rate of twenty four percent per annum on such duty from the
date of removal for export from the factory or warehouse or any other approved
premises till the date of payment of duty.
(vi) Procedure in respect of exported goods subsequently re-imported and returned to the factory:
(a)
Exported excisable goods which are re-imported for carrying out repairs,
re-conditioning, refining, re-making or subject to any similar process may be
returned to the factory of manufacture for carrying out the said processes and
subsequent re-export.
(b)
Any waste or refuse arising as a result of the said processes shall be removed
from the factory on payment of appropriate duty or destroyed after informing
the proper officer in writing at least 7 days in advance and after observing
such conditions and procedure as may be specified by the Commissioner of
Central Excise and thereupon the duty payable on such waste or refuse may be
remitted by the said Commissioner of Central Excise.
Explanation
I. For
the purpose of this notification, merchant-exporter mean any exporter
who procures and exports excisable goods manufactured by any other person.
Explanation
II. For the purpose of this
notification, Maritime Commissioner means the Commissioner of Central
Excise under whose jurisdiction one or more of the port, airport or
post office of exportation is located
in Mumbai, Kolkata, Chennai, Paradeep, Visakhapatnam, Cochin, Kandla
and Tuticorin.
Annexure-I
FORM
B-1
GENERAL
BOND (SURETY/SECURITY)
General
Bond with surety/security for removal for export of excisable goods without
payment of duty for export
|
For
surety bond For
security bond For
security bond only For
surety bond only For
security bond only |
[I/We
...................................of............................
hereinafter called "the obligor(s)" and
.................
of
................hereinafter
called "the surety(ies)"/ am/are held and firmly
bound to the President of India (hereinafter called the
"President") in the sum
of...........................rupees to be paid to the President for
which payment will and truly to be
made/ I/We jointly and severally bind myself/ourselves and my/our
respective heirs, executors/ administrators,
legal representatives/successors and assigns by these presents] :
I/We.................of....................hereinafter
called "obligor(s)"I/am/are held and firmly bound to the
President of India (hereinafter called "the President") in
the sum of......................rupees to be paid to the President of
India for which payment
will and truly to be made, I/We jointly and severally bind
myself/ourselves and my/our respective
heirs/ executors/ administrators/ legal representatives/successors and
assigns by these presents];
Dated
this...................day of....................
WHEREAS
the above bounden obligor has been permitted to remove from time to
time the excisable goods
from his registered warehouse/registered factory at ...........for
export to foreign countries without
payment of duty; AND
WHEREAS the Commissioner has required the obligor to deposit as
security for the amount of this bond/ the sum of
............................................ rupees in cash
(the securities as hereinafter mentioned of a total value of
............................................. rupees endorsed
in favour of the President and accepted on his behalf by the Assistant
Commissioner of Central Excise or Deputy Commissioner of Central
Excise, namely, ............................. and whereas the obligor
has furnished such guarantee by depositing
with the Commissioner the cash/securities as aforementioned; The
condition of this bond is that if the obligor and his representative
shall observe all the provisions
of the Central Excise (No.2) Rules, 2001 and all such
amendments thereto as may be issued from time to
time to be observed in respect of export of excisable goods to
a foreign country or manufacture of goods and export thereof under
rule 19; And
whereas the obligor(s) has /have furnished such guarantee by
depositing with the Assistant Commissioner of Central Excise or the
Deputy Commissioner of Central Excise the cash/securities/bank
guarantee as aforementioned. And
shall observe all the provisions of the Central Excise (No.2) Rules,
2001 or the provisions of other rules made under the Central Excise
Act, 1944 (1 of 1944) and all such amendments thereto, as may be
issued from time to time so far as they relate to the export of
excisable goods without payment of the whole or part of the duty; And
if the relevant and specific goods are duly exported to destination
within such time as specified in the Central Excise (No.2) Rules, 2001
or notifications issued thereunder and/or if all dues whether excise
duty or other lawful charges, which shall be demandable on the goods
removed by the obligor(s) without payment of the whole or part of the
duty and transported from the place of procurement for export as shown
by the Central Excise records, be duly paid into the treasury to the
account of the Commissioner of Central Excise along with such interest
as may be specified in the said rules,/notification within ten days of
the date of demand thereof being made in writing by the said Officer
of Central Excise, this
obligation shall be void. OTHERWISE
and on breach or failure in the performance of any part of this
condition, the same shall be in full force and virtue: Provided
always that the liability of the surety hereunder shall not be
impaired or discharged by reason of any time being granted or any
forbearance, act or omission of the Government (whether with or
without the knowledge or the consent of the surety) in respect of or
in relation to the obligation and condition to be performed or
discharged by the obligor(s) nor shall it be necessary to sue the
obligor(s) before suing the surety for
amounts hereunder; AND
the President shall, at his option, be competent to make good all the
loss and damages from the amount of the security deposit or by
endorsing his rights under the above-written bond or the both; I/We
further declare that this bond is given under the orders of the
Central Government for the performance of enact in which the public
are interested. In
these presents the words imposing singular only shall also include the
plural and vice versa where the context so requires; IN
THE WITNESS THEREOF these presents have been signed the day
hereinbefore written by the obligor(s) and the surety(ies). |
Signature(s)
of obligor(s).
Date:
Place:
Witnesses
(1)
Name and Address
Occupation
(2)
Name and Address
Occupation
Date
Place
Signature(s)
of surety (ies).
Date:
Place:
Witnesses
(1)
Name and Address
Occupation
(2)
Name and Address
Occupation
Accepted
by me this.............................day of
.........................(month).................
..(year)
..of
Central Excise, (Designation)
for
and on behalf of the President of India.
Annexure-II
FORM
UT-1
Letter
of Undertaking
For
removal for export of excisable goods without
payment of duty
To
The President of India (hereinafter called the
"President"), acting through the Assistant Commissioner of
Central Excise or Deputy Commissioner of Central Excise or the Maritime
Commissioner or such Central Excise Officer duly authorised by the Central
Board of Excise and Customs, constituted under the Central Board of Revenue
Act, 1963 (54 of 1963) (hereinafter called the
Board)_____________________[Address of the office].
I/We
...................................of..........................
(Address of the factory) having Central Excise Registration
No
, hereinafter called
"the undertaker(s) including my/our respective heirs, executors/
administrators, legal representatives/successors and assigns by these
presents, hereby jointly and severally undertake on
this...................day of.................... to the President.
(a)
to export the excisable goods removed from my/our
factory/warehouse/approved place of storage without payment of duty under rule
19 of the Central Excise (No.2) Rules, 2001 within six months from the date of
such removal or such extended period as may be permitted by the jurisdictional
Assistant Commissioner of Central Excise or the Deputy Commissioner of Central
Excise or the Maritime Commissioner or the Central excise Officer duly
authorised by the Board;
(b)
to observes all the provisions of the Central Excise (No.2) Rules,
2001and all such amendments thereto as may be issued from time to time to be
observed, in respect of export of excisable goods to a foreign country;
(c)
to export the goods to the
satisfaction of the Assistant Commissioner of Central Excise or the Deputy
Commissioner of Central Excise having jurisdiction over the factory of
production or manufacture
(d)
pay the excise duty payable on
such excisable goods in the event of failure to export them, along with an
amount equal to twenty four percent interest per annum on the amount of duty
not paid, from the date of removal for export
till the date of payment.
I/We
declare that this undertaking is given under the orders of the Board for the
performance of enacts in which the public are interested.
Signature(s)
of undertaker(s).
Date
:
Place
:
Witnesses
(3)
Name and Address
Occupation
(4)
Name and Address
Occupation
Date
Place
Accepted
by me on this................................................day of
.........................(month).................
.....(year)
..of
Central Excise, (Designation)
for
and on behalf of the President of India.
Serial
Number______/___-___ (Financial Year).
Range
Division
Commissionerate
FORM
CT-1
payment
of duty
This
is to certify that,
(1)
The exporter has furnished a Bond in Form [Specific/General]* for
Rs___________________, which has been accepted by the Assistant Commissioner
of Central Excise/the Deputy Commissioner of Central Excise in F.No.
_______________________ on the _________day of the ___________(month)
___________ (Year).
Mr./Messers.
______________________________(Name and address) is/are registered under rule
9 of Central Excise (No.2) Rules, 2001 in this Range, having registration
number__________________________________has
furnished an undertaking in the form specified under Notification No.
/2001-Central Excise (N.T.) dated to the Assistant
Commissioner of Central Excise/the Deputy Commissioner of Central Excise,
_____________________(Name of the Division or the Office) who has accepted the
undertaking in F.No.
_______________________ on the _________day of the ___________(month)
___________ (Year).
(2)
The above-said exporter/manufacturer-exporter is permitted to obtain
excisable goods for export under rule 19 of the Central Excise (No.2) Rules,
2001 as per details specified overleaf. This certificate is valid upto one
year from the date of issue specified below.
Name
and Signature of the
Superintendent
of Central Excise
(Address
of the Range Office)
(To
be printed overleaf)
For
Procuring Goods under the procedure specified under
Notification
No. 42/2001-Central
Excise (N.T.) dated 26th June, 2001 issued rule 19 of the Central
Excise (No.2) Rules, 2001
Name
and address of the factory/
___________________________________
warehouse/place
of storage of the supplier ___________________________________
Registration
Number of the factory/warehouse _________________________________
Details
of the goods to be procured
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Duty
involved |
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I hereby declare that I have made a
provisional debit of Rupees ............................................. (in
both words and figures) in the Bond Account at serial
No
.................................. dated
and on this day
and after the abovementioned debit, the balance in the Bond Account is Rs.
... .
OR
Please
find attested copy of the specific bond/Undertaking details of which is
specified by the Superintendent of Central
Excise,_____________________________ (address) overleaf.
( Dated signature of the Exporter(s)
or his/ their authorised agents
and
their seal.
Annexure-IV
Range...........
Division..............Address.....................
Commissionerate....................
Original
(White)
Duplicate
(Buff)
Triplicate
(Pink)
Quadruplicate
(Green)
Application
for removal of excisable goods for export by (Air/Sea/Post/Land)*
To
Superintendent
of Central Excise
........................(Full Postal Address)
1. Particulars of [Assistant/Deputy Commissioner of Central Excise]/Maritime
Commissioner of Central Excise from whom rebate shall be claimed/with whom
bond/undertaking is executed and his complete postal address.
2. I/We ........ of ..............propose to export the under-mentioned
consignment to ........... (Country of destination) by Air/Sea/Land/Parcel
Post under claim for rebate/bond/undertaking*.
|
Particulars
of Manufactu- rer
of goods-and his Central Excise Registration No. |
No.
and Description
of packages |
Gross
weight/ Net
weight |
Marks
and Nos. on
packages |
Quantity
of goods |
Description
of Goods |
|
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
|
Value |
Duty |
No.
and date of Invoice under which duty was paid/No. and date of
bond/undertaking executed
under Rule 19 |
Amount
of Rebate
claimed |
Remarks |
|
|
|
Rate |
Amt.
(Rs.) |
|||
|
(7) |
(8) |
(9) |
(10) |
(11) |
(12) |
3.
I/We hereby certify that the above- mentioned goods have been manufactured.
(a)
availing facility/without availing facility of CENVAT credit under CENVAT
Credit Rules, 2001
(b)
availing facility/without availing facility under Notification 41/2001-Central
Excise (N.T) dated 26th June, 2001
issued under rule 18 of Central Excise(No.2) Rules, 2001.
(c)
availing facility/without availing facility under Notification 43/2001-Central
Excise (N.T) dated 26th June, 2001
issued under rule 19 of Central Excise (No.2) Rules, 2001.
4.
I/We hereby declare that the export is in discharge of the export obligation
under a Quantity based Advance Licence/Under Claim of Duty Drawback under
Customs & Central Excise Duties Drawback Rules, 1995.
5.
I/We hereby declare that the above particulars are true and correctly stated.
Time
of Removal..................................
Signature
of owner or his
Authorised
agent with date.
Name in Block Letters & Designation (SEAL)
PART
A
OR
Certified
that the owner has entered into Bond No. ............ under Rule 19 of Central
Excise (No.2) Rules, 2001 with
the...........................
.[F.No.___________________], duly
accepted by the Assistant Commissioner/Deputy Commissioner of Central
Excise________ on _________(Date).
Place.....................
Date
........................
Signature
Signature
(Name
in Block Letters)
(Name in Block
Letters)
Superintendent
of Central Excise
Inspector
of Central Excise
Certified that the consignment was shipped under my supervision under Shipping
Bill No_______ dated _______by S.S./Flight No. ______which left on the_______
day of________ (Month)__________(year)
OR
Certified that the
above-mentioned consignment was stuffed in Container No._____________________
belonging to Shipping Line_________________ based on the Let Export
Order given on ____________day of.________(Month)__________year) on the
Shipping Bill No______ dated________ and sealed by seal/one time lock
No._______________ in my supervision and the container was handed over to the
Custodian M/s______________ for being shipped via ___________________(Name of
the Port).
Certified that the above-mentioned consignment has been duly identified and
has passed the land frontier today at_______in its original condition under
Bill of Exports No______________ Place_____________ Date_____________.
Signature
(Name
and designation of the Customs
Officer
in Block Letters)/(Seal)
EXPORT
BY POST
Certified that the consignment described overleaf has been despatched
by foreign post to
on
.. day of
200
.
Place
..
Date
.
Signature
of Post Master
(Seal)
REBATE
SANCTION ORDER
(On
Original, Duplicate and Triplicate)
Refund Order No
.. dated
..
Rebate of Rs
.. (Rupees
..) sanctioned vide Cheque No.
dated
Place
..
Date
.
Assistant/Deputy
Commissioner/ Maritime
Commissioner
of Central Excise
*Strike
out inapplicable portions.
2.
This notification shall come into force on 1st July, 2001.
[F.No.209/19/2001-CX.6]
(P.K.
Sinha)
Under
Secretary to the Government of India