Notification No 30/95 CE(NT), Dated 5-7-1995.
Notification No. 30/95-C.E. (N.T.), dated 5-7-1995
[6] Export to Nepal without payment of duty for supply to Government
of India Aided Projects and Embassy Cooperative Store and Embassy Petrol Pump
located in Nepal or for use of staff of Embassy in Nepal. — In exercise
of the powers conferred by sub-rule (2) of rule 13 of the Central Excise Rules,
1944, the Central Government hereby permits export of all excisable goods
without payment of excise duty from a warehouse or a licensed factory or any
other premises as approved by the Commissioner of Central Excise, 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, subject to the following conditions, namely :-
- That 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;
- That the special procedure set out in Annexure-I to this notification is
followed.
ANNEXURE I
Special Procedure for export of excisable goods without payment of
Central Excise Duty to Nepal
The manufacturer or his agent shall :-
- on receipt of order for supply of goods free of duty to Government of
India Aided Projects in Nepal, and the Embassy Co-operative Store and
Embassy Petrol Pump located in Nepal for the bonafide use of officers and
staff of Embassy in Nepal, prepare six copies of invoice in carbon, for
removal of excisable goods for export to Nepal;
- make the following declaration on the invoice :-
- I/We hereby declare that the goods entered herein are intended for
the use of the Embassy of India Cooperative Store or Embassy of India
Petrol Pump, or the bonafide use of officers and staff of the Embassy in
Nepal or the Government of India Aided Project in Nepal and shall not be
diverted en route to any other destination;
- furnish relevant information in all columns in the invoice set
out in Annexure-II for removal of goods for export. Present all five
copies of invoice, together with the order from the Project
Implementation Authority, to the Central Excise Officer in-charge of the
warehouse or factory;
- thereafter, the usual procedure for in bond removal of excisable goods
for export to Nepal, shall be followed, with the following modifications,
namely:-
- the Central-Excise Officer will retain the quintuplicate copy
of the invoice and send the quadruplicate copy alongwith the order, to
the Officer who has accepted the bond;
- the duplicate and triplicate copies will be sent in a sealed cover
with the exporter or his agent for delivery to the Customs Officer in
charge of the land customs station, through which the goods are intended
for export;
- the exporter will present the original copy of the application
together with the goods before the Officer of Customs in charge of the
land customs station, who shall compare the particulars with those shown
in the duplicate and triplicate copies, and after certifying export and
making necessary endorsements, return the original to the exporter and
send the duplicate and triplicate copies to the officer who has accepted
the bond.
- the officer who has accepted the bond for export will on receipt of
the duplicate copy of the invoice duly certified by customs officer
tally the particulars with those in the quadruplicate copy and the order
for import of duty free goods. This would be sufficient for discharge of
liabilities under bond.
ANNEXURE II
INVOICE
Invoice of goods liable to Central Excise Duty in India
transmitted under Central Excise Seal to Nepal
Invoice No.
Range
Division |
Dated |
Original
Duplicate
Triplicate
Quadruplicate
Quintuplicate
Sixtuplicate |
Collectorate from .............. By ............... through the Border Post
of
(Merchant's Name)
| Marks and numbers of packages |
Numbers and description of packages |
Description of goods with tariff classification |
Net weight, Value or quantity |
Value (words & figures) |
Rate of duty |
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| |
|
|
|
|
|
| Amount of duty (words & figures) |
Number and date of document under which Central Excise duty was paid |
Gross weight of packages |
Number and date of railway receipt, if any |
Remarks |
| (7) |
(8) |
(9) |
(10) |
(11) |
| |
|
|
|
|
- I/We hereby declare that the goods entered herein are intended for the
use of specified Government of India Aided Projects, Embassy of India
Cooperative Store, Embassy of India Petrol Pump and staff in Embassy of
India, Nepal and shall not be diverted to any other destination.
Signature of exporter or his authorised agent
Place
Date
- 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)
- 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 Post at .............. |
- 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 Customs Officer.
Check Post....................