Notification No. 45 dated 26th
June 2001 (NT) {As amended by Notification No. 15 dated 22nd
March 2002 (NT), Notification No. 20 dated 14th May 2002 (NT),
Notification No. 3 dated 30th January 2003 (NT)}
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)������� 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 of the goods in Nepal or Bhutan, as the case may be,
shall make full payment for said goods to the exporter thereof by furnishing
Foreign Inward Remittance Certificate for such payment from any bank authorized
to deal with foreign exchange by Reserve Bank of India or shall open an
irrevocable letter of credit in favour of such 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)��� where
the export is against an irrevocable letter of credit, the exporter shall
furnisha
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, European Currency Units (Euros), 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:
(1)���� 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, liquefied petroleum gas 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, liquefied
petroleum gas 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, liquefied petroleum gas 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.
(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.
(v)���� 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;
(vi)���� 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;
(vii)��� 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
(viii)�� 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 Majesty�s 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;
(vi)��� 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-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
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.
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For surety bond only
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OTHERWISE
and on breach or failure in the performance of any part of this condition,
the same shall be in full force and virtue:
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
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:
This
certificate should be on the Bank's letterhead and should bear the Official
Stamp of the Bank.
This
certificate will be issued only after the full proceeds of the Bill have been
realised.
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-IV
INVOICE
INVOICE
OF GOODS LIABLE TO CENTRAL EXCISE DUTY IN INDIA TRANSMITTED UNDER CENTRAL
EXCISE SEAL TO NEPAL OR BHUTAN
(Original/ Duplicate/ Triplicate/ Quadruplicate)
Invoice No. ______________ ����������������������������������������� Date
_____________
Range
___________ Division ________ Commissionerate ___________ from __________
(factory/ warehouse) by _____________ through the Border Post of
_______________
(Merchant's
Name) ___________________________________________
Marks
and numbers of pack- ages
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Marks
and numbers of pack- ages
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Numbers
and description of pack- ages
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Description of good with tariff classification
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Net weight, value or quantity
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Value (words and figures)
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Rate of duty
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Amount of duty paid or payable (In Words and figures)
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Number and date of document under which Central Excise Duty was paid
or is payable
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Gross weight of pack- ages
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Number and date of railway receipt, if any
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1
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2
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3
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(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 Post at ________________
(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.