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  • Chairman CBIC's newsletter dated 21.07.2018.Click here
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  • All India Workshop on “Entrepreneurship, Empathy and Change: How to generate value in team and every ecosystem"Click here
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  • DO letter dated 11/07/2018-Regarding raising of monetary limits for filing appeals by the Department before CESTAT/ High Courts and Supreme Court in Legacy Central Excise and Service Tax Click here
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  • Extension of suspension of provisions relating to TDS and TCS till 30.09.2018Click here
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Notification No. 49/94-C.E. (N.T.), dated 22-9-1994 as corrected by Corrigendum Notification G.S.R. No. 742 (E), dated 6-10-1994 and Notification G.S.R. No. 781 (E), dated 26-10-1994 and as amended by Notification No. 26/95-C.E. (N.T.), dated 6-6-1995.

[3] Export - Removal of intermediate goods without payment of duty for supply to manufacturers of export goods in terms of Advance Intermediate Licence Scheme. - In exercise of the powers conferred by rule 13 of the Central Excise Rules, 1944, the Central Government hereby specifies all excisable goods (hereinafter in this notification referred to as the intermediate goods), as goods whose removal from the place of manufacture shall be permitted without payment of duty for supply to manufacturers of all articles (hereinafter in this notification referred to as the resultant articles) subject to the following conditions, namely :-

(i) that the manufacturer of the intermediate goods holds an Advance Intermediate Licence or has applied for such licence to the Licensing Authority and has obtained an acknowledgement for the same, or as the case may be, has been permitted by the licensing authority to manufacture for supply of such goods to a manufacturer who is an holder of a Duty Exemption Entitlement Certificate and an Advance Licence under the Duty Exemption Scheme (hereinafter in this notification referred to as the ultimate exporter);

(ii) that the intermediate goods are supplied to an ultimate exporter for use in the manufacture of resultant articles;

(iii) that the quantity of intermediate goods removed without payment of duty does not exceed the duty exemption entitlement indicated in the said Certificate;

(iv) that the intermediate goods are utilised by the ultimate exporter for manufacture of resultant articles to be exported or for use as replenishment of duty paid excisable goods of identical specifications and technical characteristics which have been used in the manufacture of resultant articles already exported in discharge of export obligations under a Duty Exemption Entitlement Certificate :
Provided that the intermediate goods obtained for replenishment of duty paid excisable goods may be utilised for further production in the factory of the ultimate exporter or may be disposed of in such manner as may be specified by the Commissioner of Central Excise having jurisdiction over the factory of the ultimate exporter;

(v) that the ultimate exporter registers himself with the Commissioner of Central Excise having jurisdiction over the factory giving particulars and ground plan of the factory, description of each of the intermediate goods and resultant articles, the process of manufacture of such resultant articles, and such other particulars as may be specified by the Commissioner of Central Excise;

(vi) that the ultimate exporter enters into a bond with the Commissioner of Central Excise having jurisdiction over the factory;

(vii) that the ultimate exporter follows the provisions laid down in Chapter X of the Central Excise Rules, 1944;

(viii) that the ultimate exporter makes necessary arrangements for facilitating drawal of samples and subjecting them to such tests as may be directed by the Commissioner of Central Excise having jurisdiction over the factory;

(ix) any waste or by-product arising from the process of manufacture undertaken by the ultimate exporter on the intermediate goods obtained under this notification shall -

(a) be cleared on payment of duty; or

(b) be allowed to be used again for manufacture of resultant articles; or

(c) if found unfit for further use, be destroyed under the supervision of an officer of Central Excise in accordance with the procedure that may be specified by the Commissioner of Central Excise;

(x) that the ultimate exporter exports the resultant articles within the period specified in the Duty Exemption Entitlement Certificate or within such extended period as may be permitted by the Licensing Authority or the Committee;

(xi) that the export of resultant products made out of intermediate products, namely, nylon fibre, nylon yarn, nylon fabrics, polyester fibre, polyester yarn, polyester fabrics, stainless steel sheets, stainless steel strips, magnetic tapes, precious metals, metals clad with precious metals and articles thereof, be made only through -

    (a) any of the sea ports at Kandla, Bombay, Nhava Sheva, Cochin, Madras, Visakhapatnam and Calcutta; or
    (b) any of the airports at Bombay, Calcutta, Delhi, Madras and Bangalore; or
    (c) any of the internal container depots at Delhi and Bangalore;
(xii) that the ultimate exporter maintains account of the intermediate goods and the resultant articles and exports thereof in proper form;

(xiii) that the ultimate exporter submits within thirty days of the expiry of the period specified in condition (x) a detailed summary of the accounts maintained in the proforma specified under the Duty Exemption Entitlement Scheme, along with attested copies of the shipping bills, bills of lading and the Duty Exemption Entitlement Certificate with appropriate entries made by the officers of Customs.

Explanation. - For the purpose of this notification "Advance Licence", "Advance Intermediate Licence", "Duty Exemption Scheme" and "Committee" shall have the same meanings assigned to them in the Export and Import Policy 1st April 1992 - 31st March, 1997 published under the Ministry of Commerce Public Notice No. 1-ITC (PN)/92-97, dated the 31st March, 1992 as amended from time to time.
 
 [4] Exports under bond to Nepal or Bhutan without payment of duty -

Procedure. - 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 Nepal or Bhutan, subject to the following conditions, namely :-

(1) the payment for the goods shall be in freely convertible currency;

(2) the importer in Nepal or Bhutan, as the case may be, shall open an irrevocable letter of credit in favour of the exporter in India, before the export takes place:

Provided that nothing contained in this condition shall apply if the excisable goods other than consumer goods, but excluding motor vehicles, are exported without payment of duty to Nepal or Bhutan 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 personnel of the diplomatic community;

(3) the exporter shall execute 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 warehouse, or the approved premises, from where the goods are removed for export to Nepal, as the case may be, or Bhutan;

(4) the exporter shall furnish a certificate in Appendix I to this notification
 
 

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