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Copy
of the Ministry's Circular No. 579/16/2001-CX
(Issued from file C.No. IV/16/2/2001. CX-POL.)
/sd/-
(JANAKI ARUNKUMAR)
ADDITIONAL COMMISSIONER (TECHNICAL) To As
per the Mailing list (Both
Trade and Department) COPY
OF THE MINISTRY'S CIRCULAR NO. 579/16/2001-CX(F.NO. 261/27/9/2001-CX.8
DATED 26-6-2001.
In exercise of the powers conferred under sub-rule (2) of Rule
20 of the Central Excise (No. 2) Rules 2001, the Central Board of
Excise and Customs specific the following conditions, limitations,
safeguards and procedures for removal of excisable goods to which the
warehousing provisions have been extended by the Central Government
vide Notification No. 47/2001 CE(N.T) dated 26-6-2001. (1)
Registration of
Warehouse
The Commissioner may specify places under his jurisdiction at
which alone warehouses may be registered under Rule 9 of the Central
Excise (No.2) Rules, 2001. (2)
Procedure in respect
of excisable goods removed from factory or a (a)
the Consignor shall prepare an application for removal of goods
from a factory or a warehouse to another warehouse in quadruplicate in
the form annexed as Annexure - A. (b)
The Consignor shall also prepare an invoice in the manner
specified in Rule 11 of the Central Excise (No. 2) Rules, 2001 in
respect of the goods proposed to be removed from his factory or
warehouse. (c)
The Consignor shall send the original, duplicate and triplicate
application and duplicate invoice along with the goods to the
warehouse of destination. (d)
The Consignor shall send quadruplicate copy of the application
to the Superintendent in-charge of his factory or warehouse within
twenty-four hours of removal of the consignment. (e)
On arrival of the goods at the warehouse of destination, the
consignee shall within twenty-four hours of the arrival of goods,
verify the same with all the three copies of the application. The
Consignee shall send the original application to the Superintendent
in-charge of his warehouse, duplicate to the Consignor and retain the
triplicate for his record. (f)
The Superintendent in-charge of the Consignee shall countersign
the application received by him and send it to the Superintendent
in-charge of the Consignor. (g)
The Consignor shall retain the duplicate application duly
endorsed by the Consignee for his record. (3)
Failure to receive a
warehousing certificate. (a)
The consignor should receive the duplicate copy of the
warehousing certificate duly endorsed by the Consignee, within ninety
days of the removal of the goods. If the warehousing certificate is
not received within ninety days of the removal or such extended period
as the Commissioner may allow, the Consignor shall pay appropriate
duty leviable on such goods. (b)
If the Superintendent in-charge of the Consignor of the
excisable goods does not receive the original warehousing certificate,
duly endorsed by the Consignee and countersigned by the Superintendent
in-charge of the Consignee, within ninety days of the removal of the
goods, weekly reminders must be issued by him tot he Superintendent
in-charge of the Consignee. If despite such reminders the original
warehousing certificate is not received within a further period of
sixty days of the expiry of the ninety days period, the Superintendent
in-charge of the Consignor shall inform his Assistant Commissioner/
Deputy Commissioner who shall either secure a satisfactory proof of
the goods having been duly received by the Consignee or ensure that
the duty of excise due on the goods not received at destination is
recovered from the Consignor.
(Explanation:- The term "Consignor" would mean the
manufacturer or the registered person of the warehouse who removes
excisable goods from his factory or warehouse, as the case may be. The
term "Consignee" would mean the registered person of the
warehouse who receives the excisable goods from the factory or a
warehouse, as the case may be.) (4)
Accountal of goods
in a warehouse (a)
The registered person of the warehouse shall maintain a
register showing all entries in to and removals of the goods from his
warehouse and shall indicate the value, quantity of the goods removed,
their marks and numbers as well as the rate of duty and amount of duty
involved. The processes carried out on the warehoused goods, if any,
shall also be recorded. (b)
The first and last pages of the register should be
pre-authenticated by the owner of the warehouse or his authorised
agent. (5)
Responsibility of
the registered person (a)
The registered person of the warehouse shall be responsible for
due reception of the goods in to the warehouse and delivery therefrom
including their safety during the period they are lodged in the
warehouse. (b)
The registered person shall be responsible for the payment of
penalty or interest leviable in respect of the goods which are
warehoused as per the provisions of the Central Excise Act and the
rules made thereunder. (6)
Period of
warehousing (a)
Any goods warehoused may be left in the warehouse in which they
are deposited, or in any warehouse to which such goods have been
removed, till the expiry of three years from the date on which such
goods were first warehoused. (b)
If the registration of a warehouse is revoked or suspended, the
excisable goods lodged therein shall either be cleared for home
consumption on payment of duty or shall be removed to another
warehouse without payment of duty. (7)
Warehouse to store
goods belonging to the registered person (a)
A warehouse shall be used solely for storing excisable goods
belonging to the registered person of the warehouse alone. He shall
not admit or retain in the warehouse any excisable goods on which duty
has been paid; Provided
that the Commissioner of Central Excise having jurisdiction over the
warehouse any permit storage of excisable goods along with the
excisable goods belonging to another manufacturer. (b)
The Commissioner of Central Excise having jurisdiction over the
warehouse may permit the registered person of the warehouse to store
duty paid excisable goods or duty paid imported goods along with
non-duty paid excisable goods in the warehouse. (8)
Registered
person to deal with the warehoused goods The
owner of the warehouse may not sort, separate, pack or re-pack the
goods and make such alterations therein as may be necessary for the
preservation, sale or disposal thereof. (9)
These instructions shall come into force on the 1st
of July, 2001.
Yours faithfully,
Sd/-
(P.K.SINHA)
Under Secretary to the Government of India
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