Sub: Export - Permission to stuff own goods along with goods
Belonging to sister units in one container - Instructions - Reg.

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Attention of the trade is invited to this office Trade Notice No.88/98 dated 10.12.98, communicating the procedure for storage and transhipment of excisable goods once cleared from a factory or any approved premise in bond (under rule 13) before the same are exported. Assesses who prefered to clear a part their goods manufactured in their unit, to their sister units in the jurisdiction of other Commissionerates, for export alongwith goods manufactured in the recipient unit, in a single container, were permitted to do so, in terms of the procedure envisaged therein. However, in the absence of any express provision in the new rules and notifications issued thereunder facilitating such procedure, assesses have represented to the Chief Commissioner for mitigating their difficulty.

The issue has been examined by the Chief Commissioner and referred to Board for issue of suitable guidelines. However, in the meantime, in the interest of exports, the Chief Commissioner has decided to allow the following procedure in such cases.

 

1. The movement of goods shall be under sufficient bond.

 

1. The export consignment from the originating unit will be examined and sealed by the jurisdictional Central Excise officers and will be cleared under bond under the cover of AR.4, into the receiving units from where stuffing in one container is to take place.

 

2. The sealed package as stated above may be received by the receiving unit and will be stuffed in container alongwith the goods manufactured at the receiving unit. The officer supervising the export will seal the container and make an endorsement in the AR.4 generated at the receiving unit, to the effect that the goods mentioned in the AR.4 include the goods received from the originating unit; and that the goods are in original packed condition with the Central Excise seal intact.

The contents of this Trade Notice may be communicated to all the constituent members of your Association.

(Authority: CC's letter C.NO.IV/16/200/2001-CZO(Tech.) dated 31.7.2001)

(Issued from file C.No.IV/16/125/2001-CX.II(PF) )

Sd/-

(JANAKI ARUNKUMAR)

Additional Commissioner (Tech.)

/Attested/

/sd/-

(N.UMASHANTHI)

Superintendent(Tech.)

To

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