Notification No. 42 dated 26th
June 2001 (NT)
{As amended by Notification No. 1 dated 16th January 2002 (NT), Notification
No. 25 dated 22nd July 2002 (NT)}
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: -
(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 an aircraft on
foreign run to any country other than Nepal shall be subject to payment of an
amount equal to the amount specified, as applicable in the Table in clause (c)
of the first Paragraph of the notification No. 40/ 2001-Central Excise (N.T.),
dated the 26th June, 2001 issued under rule 18 of the Central Excise
(No. 2) Rules, 2001.
(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
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For surety bond
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[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]:
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For security bond
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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;
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For security bond only
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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:
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For surety bond only
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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;
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For security bond only
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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).
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Signature(s) of
obligor(s).
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Date:
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Place:
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Witnesses:
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(1) Name and Address:������������������������������������������������������������������������������������������������ Occupation:
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(2) Name and Address:������������������������������������������������������������������������������������������������ Occupation:
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Date:
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Place:
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Signature(s) of
surety(ies):
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Date:
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Place:
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Witnesses:
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(1) Name and Address:������������������������������������������������������������������������������������������������ Occupation:
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(2) Name and Address:������������������������������������������������������������������������������������������������ Occupation:
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Accepted
by me this�����������day of �������.(month) ��������(year)
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����������������of
Central Excise, (Designation)
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for
and on behalf of the President of India.
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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.
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Signature(s) of
undertaker(s).
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Date:
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Place:
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Witnesses:
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(1) Name and Address:������������������������������������������������������������������������������������������������ Occupation:
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(2) Name and Address:������������������������������������������������������������������������������������������������ Occupation:
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Accepted
by me this�����������day of �������.(month) ��������(year)
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����������������of
Central Excise, (Designation)
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for
and on behalf of the President of India.
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ANNEXURE-III
Serial
Number______/___ /___ (Financial Year)
Range:
_______________________________
Division:
______________________________
Commissionerate:
______________________
FORM CT-1
CERTIFICATE FOR PROCUREMENT OF EXCISABLE GOODS FOR
EXPORT WITHOUT 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). OR
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 ["Seal"]
Dated:�������������������������������������������������������
(Address of the Range Office) ______________________________
(To be printed overleaf)
To be filled by the exporter
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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Sl. No.
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Description
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Quantity
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Value
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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:
________________________________________
FORM A.R.E. 1
APPLICATION FOR REMOVAL OF EXCISABLE GOODS FOR EXPORT
BY (AIR/SEA/POST/LAND)*
Original (White)/ Duplicate (Buff)/ Triplicate
(Pink)/ Quadruplicate (Green)
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*.
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Particulars of Manufacturer of goods-and his Central Excise
Registration No.
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No. and Description of packages
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Gross weight/ Net weight
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Marks and Nos. on packages
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Quantity of goods
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Description of Goods
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Value
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Duty
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No. and date of Invoice under which duty was paid/No. and date of
bond/undertaking executed under Rule 19
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Amount of Rebate claimed
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Remarks
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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(7)
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Rate (8)
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Amt. (Rs.) (9)
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(10)
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(11)
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(12)
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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
CERTIFICATION BY CENTRAL EXCISE OFFICE
1.���� Certified
that duty has been paid by debit entry in the Personal Ledger Account No.
.......����������� and/ or CENVAT Account Entry No ..���������� or recorded as
payable in Daily Stock Account, on the goods described overleaf.
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).
2.���� Certified
that I have opened and examined the packages No__________________________ and
found that the particulars stated and the description of goods given overleaf
and the packing list (if any) are correct and that all the packages have been
stuffed in the container No. __________________ with Marks _______________ and
the same has been sealed with Central Excise Seal/One Time Seal (OTS) No.
___________________.
3.������� I have verified with the records, the
exporter is only availing the export incentives, as specified in box No.6. and
found it to be true.
4.���� Certified
that I have drawn three representative samples from the consignment (wherever
necessary) and have handed over, two sets thereof duly sealed to the
exporter/his authorised representative.
Place ________________
Date
________________
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Signature:
________________________________
(Name
in Block Letters): ____________________
Superintendent of Central Excise
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Signature:
________________________________
(Name
in Block Letters): _____________________
Inspector
of Central Excise
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PART B
CERTIFICATION BY THE CUSTOMS OFFICER
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).
OR
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)
PART C
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)
PART D
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.