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Sub: C.Ex -
Communication of Notification No. 45/2001-
C.Ex (N.T) dated
26-06-2001 - Procedure for
Export
of goods without
payment of duty to Nepal
and Bhutan-
-x-x-x-x-
Copy of Notification No. 45/2001 C.Ex(N.T) dated
26-06-2001 prescribing
conditions, safeguards for
export of all excisable
goods to Nepal and Bhutan without payment of excise 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.45/2001-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 Board hereby
specifies the conditions, safeguards and procedures for export of all
excisable goods without payment of excise duty from the factory of
production or manufacture, warehouse or any other premises as may be
approved by the Commissioner of Central Excise, namely: - 1.
Conditions and safeguards: - (1)
Export
under bond to Nepal or Bhutan where payment is in freely convertible
currency.
Export under bond to Nepal or Bhutan where payment is in freely
convertible currency, shall be subject to following conditions,
namely: - (i)
the importer in Nepal or Bhutan, as the case may be, shall open
an irrevocable letter of credit in favour of the exporter in India,
before the export takes place; (ii)
condition (i) shall not apply if the excisable goods other than
consumer goods, but excluding motor vehicles, are exported without
payment of duty as:- (a)
supplies to projects financed by any United Nations agency, the
International Bank for Reconstruction and Development, International
Development Association, the Asian Development Bank or any other
multilateral agency of like nature; (b)
to all diplomatic missions in Nepal or Bhutan provided the
Indian Embassy or the Ministry of External Affairs certifies that the
import is for the personnel of the diplomatic community; (iii)
the
exporter shall furnish a bond in Form specified in Annexure-I before
the Assistant Commissioner of Central Excise or the Deputy
Commissioner of Central Excise having jurisdiction over the factory,
warehouse, or the approved premises or such other officer as
authorised by the Board on this behalf, from where the goods are
removed for export to Nepal, as the case may be, or Bhutan; (iv)
the exporter shall
furnish a certificate in Form as specified in Annexure-II from the
Reserve Bank of India or any other bank authorised to deal in foreign
exchange by the Reserve Bank of India, showing that full payment for
the goods has been duly received in freely convertible currency. On
receipt of such a certificate and on the satisfaction that the goods
have been exported in terms of the bond referred to in sub-condition
(iii), the Assistant Commissioner of Central Excise or the Deputy
Commissioner of Central Excise or the
such other officer as authorised by the Board on this behalf
shall discharge the exporter of his liabilities under the bond; Explanation.
-
"Freely convertible currency" means Australian Dollars,
Austrian Schillings, Baharin Dinars, Belgian Francs, Canadian Dollars,
Danish Kroners, Deutsche Marks, French Francs, Hongkong Dollars,
Italian Lire, Japanese Yen, Kuwaiti Dinars, Malaysian Dollars,
Netherlands Guilders, Norwegian Kroners, Pounds Sterling, Singapore
Dollars, Swedish Kroners, Swiss Francs and U.S.A. Dollars (and
includes Indian Rupees bought by the Asian Development Bank by payment
to the Reserve Bank of India in foreign exchange). (2)
Export
to Nepal in bond against payment in Indian rupee.
Notwithstanding anything contained in condition (1) above, export of
capital goods under a bond directly from the factory of manufacture to
Nepal against any global tender invited by His Majesty's Government of
Nepal without payment of duty, for which payment is received in Indian
currency, shall be subject to the following further conditions,
namely: -
(i)
the exporter shall furnish a bond in Form as specified in
Annexure-I before the Assistant Commissioner of Central Excise or the
Deputy Commissioner of Central Excise or such other officer as
authorised by the Board on this behalf; and (ii)
the exporter shall furnish a certificate in the Form specified
in Annexure-II duly signed by the concerned bank in India showing that
full payment for the goods has been duly received in Indian currency
by the said bank; (2)
On receipt of the certificate referred to in sub-condition
(ii) and on the satisfaction that the goods have been exported
in terms of bond referred to in sub-condition (i), the Assistant
Commissioner of Central Excise or the Deputy Commissioner of Central
Excise or such other officer as authorised by the Board on this behalf
shall discharge the exporter of his liabilities under the bond. Explanation.
- The capital goods means the goods, that is to say, all items
of machinery including prime movers, instruments, apparatus and
appliances, control gear and transmission equipment as well as
auxiliary equipment (including those required for research and
development purpose, testing and quality control), required by an
investor for production of goods or for rendering services, including
those for replacement or expansion. (3)
Export
in bond of petroleum oil and lubricant products to Nepal.
Notwithstanding anything contained in condition (1) above, the
export in bond without payment of duty of excise of petroleum oil and
lubricant products to Nepal, through the agency of Nepal Oil
Corporation from calibrated stocks of M/s Indian Oil Corporation
registered as a warehouse in accordance with the provisions rule 20
the Central Excise (No.2) Rules, 2001, and situated at places notified
for the purpose, from time to time, or purchased without payment of
duty from tanks of other Oil Companies or Undertakings is permitted
provided that the Indian
Oil Corporation shall execute a bond in the form specified in
Annexure-I, to cover removals of petroleum oil and lubricant products
to be exported for such amount and in such manner as may be determined
by the Assistant Commissioner of Central Excise or the Deputy
Commissioner of Central Excise having jurisdiction over the
installation from which the petroleum oil and lubricant products are
to be exported. (4)
Export
in bond for supplies to Government of India Aided Projects in Nepal
and the Embassy Cooperative Store and Embassy Petrol Pump located in
Nepal for the bonafide use
of officers and staff of the Embassy in Nepal.
Export in bond for supplies to Government of India Aided Projects in
Nepal and the Embassy Cooperative Store and Embassy Petrol Pump
located in Nepal for the bonafide
use of officers and staff of the Embassy in Nepal shall be subject to
the following conditions, namely: - (i)
the exporter shall furnish a bond in Form as specified in
Annexure-I before the Assistant Commissioner of Central Excise or the
Deputy Commissioner of Central Excise or such other officer as
authorised by the Board on this behalf; and (ii)
the First Secretary (Economic), Embassy of India, Nepal,
certifies the signature and stamp or seal of the person authorised to
place the order for supply of excisable goods to the specified
Government of India Aided Projects in Nepal; (5)
Export
of all excisable goods without payment of duty to Kurichu Hydro
Electric Project and Tala Hydro Electric Project in Bhutan. . Export
of all excisable goods without payment of duty to Kurichu Hydro
Electric Project and Tala Hydro Electric Project in Bhutan shall be
subject to the following conditions, namely: - (i)
the exporter shall furnish a bond in Form as specified in
Annexure-I before the Assistant Commissioner of Central Excise or the
Deputy Commissioner of Central Excise or such other officer as
authorised by the Board on this behalf; (ii)
the goods are supplied against one or more specified contract
which have been registered with the Directorate General of Inspection,
Customs and Central Excise in the manner specified in Annexure III; (iii)
the goods are covered by a release order issued by an officer
authorised by the General Manager of the concerned project authority; (iv)
the exporter
furnishes a 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 or warehouse or the
approved premises or from
where the goods are removed for export to the specified project or
such other officer as authorised by the Board on this behalf. 2.
Procedure: - (1)
Procedure at the place of despatch. -
(i) Six copies of invoice in the Form specified under Annexure-IV
shall be presented to the Superintendent or Inspector of Central
Excise having jurisdiction over the factory, warehouse or any other
approved premises along with the export goods; (ii)
in case of export for supplies to Government of India Aided Projects
in Nepal and the Embassy Cooperative Store and Embassy Petrol Pump
located in Nepal for the bonafide
use of officers and staff of the Embassy in Nepal, the order from
Project Implementation Authority shall also be presented; (iii)
the Superintendent or Inspector of Central Excise having jurisdiction
over the factory, warehouse or any other approved premises shall
verify the identity of goods with reference to description mentioned
in the invoice and the particulars of the duty payable but for export,
and if found in order, he shall seal the consignment, tank or
container with Central Excise seal or in such other the manner as may
be specified by the Commissioner of Central Excise and endorse each
copy of the export invoice in token of having such verification and
examination done by him; (iv)
the goods shall be delivered to the exporter or his agent, together
with the original copy of the invoice, duly completed and registered.
The said officer will also give duplicate, triplicate and
quadruplicate copies of invoice in a sealed cover, to the exporter or
his agent for delivery to the Customs officer in-charge of the Land
Customs Station through which the goods are intended to be exported
and will obtain acknowledgement to this effect . (iii)
the exporter or his agent shall then be free to remove the goods for
export to Nepal through the Land Customs Station indicated on the
respective invoices; (iv)
where the goods are exported by land, the export shall take place
through any of the following land
customs stations, namely, Sukhiapokhri, Panitanki, Jogbani, Jayanagar,
Bairgania, Bhimnagar, Bitamore (Sursand), Raxaul, Sonauli, Barhni,
Nepalganj Road, Shohratgar (Khunwa), Jarwa, Katarniaghat, Gauriphanta,
Banbasa, Jhulaghat, Dharchula, Naxalbari, Galgalia, Kunauli, Sonabarsa,
Tikonia, or such other check-post as may be specified by the Board; (v)
the quintuplicate copy shall be forwarded to the Assistant
Commissioner of Central Excise or the Deputy Commissioner of Central
Excise who has accepted the bond; and (vi)
the said Superintendent or Inspector of Central Excise shall retain
the sixtuplicate copy of the invoice. (2)
Procedure at the Land Customs
Station. (i) the exporter or his agent shall present the goods
to the officer of customs in-charge of the land customs station along
with the original copy of the invoice and the sealed cover containing
duplicate, triplicate and quadruplicate copies and obtain
acknowledgement; (ii)
Where the contents of all the copies of invoices tally and the
packages, goods or container are satisfactorily identified with their
seals in tact, the officer of customs in-charge of the land customs
station shall make necessary entries in the register maintained at the
land customs station and allow the goods to cross into
the territory of Nepal or Bhutan and certify accordingly on
each of the four copies of the invoice and indicate the running serial
number in red ink prominently visible and encircled.
In case the seals are not found intact, the officer of customs
in charge of the land customs station may re-seal the containers with
his own seal after satisfying himself as to the identity of the
containers and the goods from the particulars shown on the invoice by
opening and examining the goods, if necessary; (iii)
the officer of customs, then deliver the original copy of the invoice
duly endorsed to the exporter or his agent alongwith the goods for
presentation to the Customs Officer of Nepal or Bhutan. He shall also
send, directly the duplicate and triplicate copies of the invoice to
the Nepalese or Bhutanese Customs Officer in-charge of the check post
through which the goods are to be imported into Nepal or Bhutan, as
the case may be; (iv)
the goods are then to be produced before the Nepalese or Bhutanese
Customs Officer, as the case may be, at the corresponding border
check-post alongwith the original copies of the invoice. The Nepalese
or Bhutanese Customs Officer shall deal with the original and
triplicate copies of the invoice as directed by His Majesty's
Government of Nepal or His Majestys Government of Bhutan and return
the duplicate copy, after endorsing his certificate of receipt of
goods in Nepal or Bhutan, as the case may be, directly to the officer
of customs-in-charge of the land customs station in India; (v)
The officer of customs in-charge of the land customs station shall
forward the duplicate copy to the Central Excise Officer in charge of
the factory or warehouse from which the goods were removed for export
without payment of duty. For this purpose, the said officer in charge
of the land customs station should keep a note of the return of
duplicate copies from the Customs Officer of
Nepal or Bhutan and remind the
exporter for such copies as have not been received, failing which the
exporter may be liable to pay full duty on such consignments; (vii)
the officer of customs officers, at the land customs station shall
also maintain a separate record of all such in-bond exports of the
goods without payment of duty and shall
assign running serial number on the invoice at the time of
export as indicated earlier; (3).
Procedure for discharge of
bond or the duty liability. - (i) the exporter shall submit the
quadruplicate copy duly endorsed by the officer of customs in-charge
of land customs station
to the Central Excise officer who has accepted the bond alongwith
bank, certificate evidencing receipt of payment in freely convertible
currency, within six months from the date of removal of the goods. The
Central Excise officer will tally the particulars with quintuplicate
copy of the invoice received from the Central Excise officer who has
allowed clearance from the factory or warehouse or any other approved
premises and make suitable entries in Bond Account of the exporter,
giving provisional credit or discharging the bond provisionally. On
receipt of the duplicate copy of invoice, duly endorsed by customs
officer of Nepal or Bhutan from the customs officer in charge of land
customs station, certifying export of the goods and after tallying the
particulars with those in quadruplicate copy of the invoice make
suitable entries in Bond Account and the obligation under the said
bond will then be discharged. (ii)
in case of failure to export within six months from the date of
removal from the factory or warehouse or any other approved premises,
or shortages noticed, the exporter shall discharge the duty liability
on the goods not so exported or shortage noticed along with twenty
four per cent. interest thereon from the date of removal for export
without payment of duty till the date of payment of duty in terms of
the bond. Annexure-II
Bank
Certificate
This
is to certify that the following Bills covering exports of
..to Nepal/Bhutan drawn by
M/s.........
have been negotiated and
proceeds as given below received by us in the approved manner. We also
certify that the payments thereof have been received in freely
convertible currency.
Signature of Manager/Authorised officer of
the Bank with Official Stamp. Notes: 1.
This certificate should be on the Bank's letterhead and should
bear the Official Stamp of the Bank. 2.
This certificate will be issued only after the full proceeds of
the Bill have been realised.
Annexure-IV
INVOICEORIGINAL
DUPLICATE
TRIPLICATE
QUADRUPLICATE Invoice
of goods liable to Central Excise Duty in India
Transmitted
under Central Excise Seal to Nepal or Bhutan Invoice
No. ______________ Date_____________ Range_____________
Division___________ Commissionerate _______________ from
_______________ (factory/warehouse)
by ___________________________ through
the Border Post of._______________ (Merchant's
Name) ______________________
(1) I/We hereby declare that the above-mentioned particulars are true and correctly stated and that the consignment of goods is intended for export to Nepal/ ______(place) and shall not be diverted en route to any other country. Signature of exporter or his authorised agent. Place: Date: (To
be printed overleaf) (2) Certified that the above-mentioned packages have been identified by me and sealed with the Central Excise seal under my supervision. Signature and designation of the Officer of Central Excise. Running Serial No. Date: (to
be given in red ink and encircled by the Border Examiner) (3) Certified that the above-mentioned consignment has been duly identified by me and has passed the Border Customs Post. (Running Serial number of the Border Check Post to be written in red ink prominently encircled) Signature and designation of the Indian Officer-in-charge of the Border Customs Pos tat__________. (4) Certified that the above-mentioned consignment/packages have been duly identified by me and have been received and accounted for in Nepal. Signature and designation (with official seal) of Nepalese/Bhutanese Customs Officer. Check Post ____________ 2. This notification shall come into force on 1st July, 2001. F.No.209/18/2001-CX.6 (P.K. Sinha) Under Secretary to the Government of India
Annexure-III REGISTRATION
OF CONTRACTS 1.
Every Project Authority specified in the notification desirous of
obtaining supplies under benefits of this notification shall apply in
writing to the Director General, Directorate General of Inspection
(Customs and Central Excise) [hereinafter referred to as DGICCE], 5th
Floor, Drum Shape Building, I.P. Estate, New Delhi for registration of
the contract through Ministry of External Affairs as soon as the
contract has been concluded with the suppliers; 2.
The application shall be accompanied by the original deed of contract
and list of items duly approved by the Ministry of External Affairs; 3.
The Project Authority shall also furnish such other documents or other
particulars as may be required by the DGICCE in connection with the
project. 4.
DGICCE, on being satisfied, shall register the contract by entering
the particulars in a Register maintained separately for each project
and shall assign a number in token of registration and communicate the
same to the Project Authority and shall also return to the project
authority all original documents which are no longer required. This
number shall be indicated on all the invoices and other related
documents. 5.
A copy of the contract so registered along with the approved list of
items shall be forwarded to the Commissioner of Central Excise having
jurisdiction over the factory/warehouse to which the contract pertains
for extending benefits under this notification and consequent benefits
under the Central Excise CENVAT Credit Rules, 2001 to the supplier. AMENDMENT
OF CONTRACT 1.
If any contract referred to hereinabove is amended, whether before or
after registration, the Project Authority shall make an application
for registration of amendments to the said contract to the DGICCE. 2.
The application shall be accompanied by the original deed of contract
relating to the amendment and a list of items pertaining to amendment,
if any, duly approved by the Ministry of External Affairs. 3.
On being satisfied that the application is in order the DGICCE shall
make note of the amendments in the relevant entries. 4.
The DGICCE shall forward copy of the amended contract and the amended
list of items, if any, to the concerned Commissioner of Central
Excise. FINALISATION
OF CONTRACT 1.
Each Project Authority shall submit a statement of supplies received
on quarterly basis along with relevant invoices and other documents to
the DGICCE within one month from the last date of the quarter. 2.
The Commissioner of Central Excise to whom a registered contract has
been forwarded shall forward a statement, after all the items covered
under the contract have been exported, to the DGICCE. 3.
The DGICCE shall, on receipt of the statement, reconcile both and, if
satisfied, finalise the contract and close the entry in the register. 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
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 INVOICE ORIGINAL
DUPLICATE
TRIPLICATE
QUADRUPLICATE Invoice
of goods liable to Central Excise Duty in India transmitted under
Central Excise Seal to Nepal
Invoice No. ______________ Date_____________ Range_____________
Division___________ Commissionerate _______________ from _______________
(factory/warehouse) by
___________________________ through the Border Post of._______________ (Merchant's Name) ______________________
1. I/We hereby declare that the above-mentioned particulars are true and correctly stated and that the consignment of goods is intended for export to Nepal/ ______(place) and shall not be diverted en route to any other country. Signature of exporter or his authorised agent. Place: Date: (To
be printed overleaf) 2. Certified that the above-mentioned packages have been identified by me and sealed with the Central Excise seal under my supervision. Signature and designation of the Officer of Central Excise. Running Serial No. Date: (to
be given in red ink and encircled by the Border Examiner) 3. Certified that the above-mentioned consignment has been duly identified by me and has passed the Border Customs Post.
(Running Serial number of the Border Check Post to be written in red ink prominently encircled) Signature and designation of the Indian Officer-in-charge of the Border Customs Postat__________. 4. Certified that the above-mentioned consignment/packages have been duly identified by me and have been received and accounted for in Nepal. Signature and designation (with official seal) of Nepalese/Bhutanese Customs Officer. Check Post ____________
2.
This notification shall come into force on 1st July, 2001. F.No.
209/18/2001-cx.6 (P.K.
Sinha) Under Secretary to the Government of India.
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