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Notification No. 15/99-C.E.(N.T.), dated 17-2-1999
 
 

[7] Export of all excisable goods without payment of duty from a warehouse or a licensed factory or approved premises to projects in Bhutan.-

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 may be approved by the Commissioner of Central Excise to projects in Bhutan specified in the Schedule to this Notification subject to the following conditions, namely:-

1. The goods are supplied against one or more specified contract which have been registered with the Directorate General of Inspection, Customs and Central Excise (hereinafter called DGICCE) in the manner specified in Appendix I.

2. The goods are covered by a release order issued by an officer authorised by the General Manager of the concerned project authority.

3. The exporter executes a bond in proper form under rule 13 of the Central Excise Rules, 1944 and in such manner as may be determined by Commissioner of Central Excise having jurisdiction over the factory or warehouse or the approved premises from where the goods are removed for export to the specified project.

4. The exporter shall furnish a certificate duly signed by the concerned bank in India certifying that full payment for the goods has been received by the said bank. On receipt of such a certificate and on satisfaction of other conditions as laid down in the bond referred to in condition 3, the Commissioner of Central Excise shall discharge the exporter of his liability under the bond.

5. The exporter shall follow the special procedure set out in Appendix II to this Notification.

SCHEDULE

1. Kurichu Hydro Electric Project.

2. Tala Hydro Electric Project.

APPENDIX I

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 DGICCE 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 sub-rule (13) of rule 57F of the Central Excise Rules, 1944.

AMENDMENT OF CONTRACT

1. If any contract referred to here-in-above 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 Comrnissioner 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.

APPENDIX II

Procedure for export of excisable goods without payment of Central Excise duty to specified projects in Bhutan :-

1. The exporter shall execute a bond in proper form under rule 13 of the Central Excise Rules, 1944 as stipulated in condition 3 here-in-above and shall produce a copy of the same at the time of clearance of goods.

2. The exporter or his agent shall prepare six copies of the invoices as prescribed in the Annexure A to the Notification in carbon for the purpose of removal of goods for export to the specified projects in Bhutan without payment of Central Excise duty and shall make the following declaration on the same :

"I/We declare/that the goods entered herein are intended for export to Bhutan in bond, and shall not be diverted or delivered on route to any other country" for 3. He shall furnish the relevant information in all columns provided in the invoice, in carbon, or removal, of the said goods for export.

4. He shall, thereafter present all the 6 copies of the invoice to the Central Excise Officer in charge of the warehouse or factory or the approved premises.

5. The Central Excise Officer shall scrutinise the invoices in order to verify that the particulars given therein are correct, particularly the description of the goods, the rate and amount of duty leviable thereon; thereafter endorse copies of the invoices in token of verification made by him. Where the identity of the excisable goods can be determined only on the basis of chemical composition or like, the said officer will draw samples of test. The officer shall also verify that the goods conform to the description given in the relevant contract and approved list of items.

6. The goods shall then be sealed by the Central Excise Officer, in the manner as laid down by the Commissioner of Central Excise, after due verification of the goods with preference to the particulars in the invoice and shall be delivered to the exporter or his agent together with the original copy of the invoice, duly completed and registered. The Central Excise Officer, will also give duplicate, triplicate and quadruplicate copies of the 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. The exporter or his agent shall then be free to remove the goods for export to specified projects to Bhutan, through the Land Customs Station appointed under clause (b) of section 7 of the Customs Act, 1962 (52 of 1962) indicated on the respective invoices.

7. The quintuplicate copy shall be forwarded to the Central Excise Officer who has accepted the bond. The sixth copy of the invoice shall be retained by the Central Excise officer.

8. On arrival of the goods at the land customs station such goods shall be presented by the exporter or his agent to the officer of customs in charge of the land customs station along with the original copy of invoice accompanying the goods. The exporter or his agent shall also deliver the sealed envelope containing duplicate, triplicate and quadruplicate copies of the invoice to the Customs Officer of the land customs station and obtain acknowledgement.

9. The Customs Officer in charge of the land customs station shall :- (i) compare the original copy of the invoice with the duplicate, triplicate and quadruplicate copies of the invoice received by him, from the Central Excise officer in charge of the factory or warehouse or the premises, through the exporter or his agent;

(ii) examine the seals of the containers and identify the containers with the particulars shown in the invoice;

(iii) if the particulars on the original copy of the invoice tally with the particulars on the duplicate, triplicate and quadruplicate copies and the seals are intact and packages are satisfactorily identified, he shall make necessary entries in the register maintained at the land customs station and allow the goods to cross the territory and certify accordingly on each of the four copies of the invoice and simultaneously indicate the running serial number in red ink prominently visible and encircled against item 4 on all the four copies of the invoice (and in case the seals are not found intact, the officer of customs in charge of the land customs station may reseal 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 and if necessary by opening and examining the goods) the customs officer in charge of the land customs station will return the quadruplicate copy of the invoice to the exporter or his agent, after endorsement under his signature, name and designation with" official seal, the fact of receipt of goods at land customs station and of his satisfaction in regard to the identity and quantity of goods.

(iv) deliver the original copy of the invoice duly endorsed to the exporter or his agent along with the goods for presentation to the Bhutanese land customs station and forward the duplicate and triplicate copies of the invoice to the Bhutanese Customs Officer in charge of the checkpost through which the goods are to be imported into Bhutan. 10. The goods are then to be produced before the Bhutanese customs officer, at the corresponding border checkpost along with the original copies of the invoice. The Bhutanese Customs Officer shall deal with the original and triplicate copies of the invoice as directed by the Royal Government of Bhutan and return the duplicate copy, after endorsing his certificate of receipt of goods in Bhutan, direct to the officer of customs in charge of the land customs station in India.

11. The officer in charge of the land customs station shall forward the duplicate copy to the Central Excise Officer in charge of the factory or warehouse or the premises 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 shall keep a note of the return of duplicate copies from the Bhutanese customs officer 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.

12. The usual procedure for removal of excisable goods for export without payment of duty including sealing shall be followed by the concerned Central Excise Officers subject to modification as indicated in this procedure.

13. The Customs Officer at the land customs station shall also maintain a separate record of all such exports of the goods without payment of duty and will assign running serial number at the time of export as indicated earlier.

14. The exporter will submit the quadruplicate copy duly endorsed by the officer at land customs station to the Central Excise Officer in charge of the factory or the warehouse or premises along with the bank certificate evidencing receipt of payment within three months from the date of removal of the goods. The Central Excise Officer shall 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 Bhutan from the customs officer, land customs station, certifying export of the goods and after tallying the particulars with those in quadruplicate copy of the invoice and the obligation under the said bond will then be discharged,

15. The officer in charge of the factory, or warehouse or premises, the customs officer in charge of the land customs station and the officer who accepted the bond, shall maintain records for keeping an account of removals and exports under bond.

16. In case of failure of export, the customs officer in charge of the land customs station, shall send necessary intimation to the Central Excise Officer who has allowed the clearance for export of the goods to Bhutan, with copy endorsed to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, Central Excise Division. If goods are not exported within the time allowed for such export or if shortages are noticed at the time of export, full duty should immediately be demanded on the goods not so exported or shortages noticed, from the exporter on hearing from the Customs officer in charge of land customs station.

17. The Commissioner may issue such other instructions and prescribe such returns, as may be necessary, for purpose of proper accounting of removals for export without payment of Central Excise duty and may require the exporter to furnish such returns as may be prescribed by him for the purpose.

ANNEXURE "A"

Invoice of goods liable to Central Excise Duty in India transmitted under Central Excise Seal to Bhutan

 

Invoice No.................................. dated Original
Commissionerate....................... Duplicate
Division...................................... Triplicate
Range.......................................... Quadruplicate
Contract Registration No.................. dated Quintuplicate
Sixtuplicate

 

Marks and numbers of packages/ container Numbers and description of packages/ tanker/ container Description of goods with tariff classification Net weight, or quantity Value (words & figures) Rate of duty
(1) (2) (3) (4) (5) (6)
        Rs. P.  

 

Amount of duty (words & figures) Number date and amount of bond;Form of bond Full address of the officer who has accepted the bond Number and date of railway /road receipt /Airway Bill if any receipt, if any Remarks
(7)  (8) (9) (10) (11)
Rs. P.
         

1. I/We hereby declare that the above mentioned particulars are true and correctly stated and that the consignment or goods is intended for export to Bhutan_______ (Name of the Project) and shall not be diverted en route to any other country.

Signature of the exporter or his authorised agent
2. Certified that the above-mentioned containers/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.........

(to be given in red ink and encircled by the Border examiner)

3. Certified that the above-mentioned consignment has been 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.
 
4. Certified that the above-mentioned consignment/packages have been duly identified by me and have been received and accounted for in Bhutan.
Signature and designation (with official seal) of Bhutanese Customs officer.
Check Post
 

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