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  • During the planned Disaster Recovery Drill, Customs document filing, processing, e-payment and enquiry services will not be available from 1800 Hours on 15.02.2019 to 1130 Hours on 16.02.2019 & from 1930 Hours on 16.02.2019 to 1200 Hours on 17.02.2019. All stakeholders are advised to schedule their activities accordingly.
  • List of Officers whose representations have been received online till 15.02.2019 (17:30 Hrs) in DGHRD (HRM-II) w.r.t. AGT-2019 Circular Click here
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  • Calling Nomination for IMF's SARTTAC Training on Organizational Structure and Management Course (SA 19.21, OSM) to be held at SARTTAC, New Delhi on 04-08 March, 2019 - click here
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  • The schedule for the All India workshop to be organised by NACIN, ZC Hyderabad on Sensitizing customs Officers on Human Trafficking on 19.02.2019.- click here
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/02/2019 have been uploaded.
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  • Circulars making amendments to the Circulars issued earlier under the CGST Act, 2017 and the IGST Act, 2017 (consequent to coming into force amendments in the CGST Act, 2017 w.e.f. 01.02.2019) respectively issued.
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  • Corrigendum to Office Order 2/2018-JC dated 21/2/2018- click here
  • 18th Post Graduate Programme in Public Policy and Management (PGPPM) during 2019-20 at the Centre for Public Policy, Indian Institute of Management, Bangalore.- click here
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  • CGST Rules, 2017 as amended up to 01.02.2019 have been uploaded
  • Corringendum dated 05.02.2019 ( English and Hindi) to Notification No. 3 /2019 - Central tax dated 29th January, 2019 issued
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  • Buyback of old & used equipment provided by DG Systems - click here
  • Removal of Difficulties Order to extend the due date for furnishing of FORM GSTR–8 for the months of October, 2018 to December, 2018 till 07.02.2019
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  • All India Workshop to be Organised by NACEN Hyderabad on "Sensitizing Customs Officers on Human Trafficking"-Reg.-click here
  • Five-Days' / Two-Days' Training Workshop on "Data Analytics" for Group 'A' Officers of CBIC during 25th February to 01st March 2019 at NACIN, Faridabad. -click here
  • Circulars making amendments to the Circulars issued earlier under the CGST Act, 2017 and the IGST Act, 2017 (consequent to coming into force amendments in the CGST Act, 2017 w.e.f. 01.02.2019) respectively issued.
  • Notifications to extend the due date for furnishing of FORM GSTR–7 for the months of October, 2018 to December, 2018 till 28.02.2019.
  • Order to extend the time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases till 31.03.2019.
  • Two day All India Training for Trainers (ToT) programme on Authorised Economic Operators to be held on 18.02.2019 & 19.02.2019 Click Here
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in Febuary, 2019 - Click Here
  • Notifications to bring into force provisions of the CGST (Amendment) Act, 2018, the IGST (Amendment) Act, 2018 with effect from 01.02.2019; and the consequential amendments in earlier notifications (with effect from 01.02.2019) issued.
  • Reversion/Diversion of the posts of Principal Chief Commissioner/Chief Commissioner of CBIC for drawal of salary - Click Here
  • One-Day Training on "Organisation for the Prohibition of Chemical Weapons (OPCW) and Chemical Weapons Convention (CWC)" for Group 'A' Officers upto the level of Addl. Commissioner and Appraisers & Superintendents (posted in Customs formations) of CBIC on 15th February, 2019 at NACIN, Faridabad - click here
  • Presidential Awards for Exceptionally Meritorious Service rendered at the Risk of Life and Specially Distinguished Record of Service - click here
  • WCO Certificate of Merit Award, 2019 : List of Awardees - click here
  • Nomination For One-Day Workshop on "Official Usages of Rajbhasha Hindi" For Group 'A' officers of CBIC on 28th January, 2019 at NACIN, Faridabad. - click here
  • Revised sanctioned strength of Superintendent and Inspector in Ahmedabad and Vadodara Zones - click here
  • Notifications seeking to amend notification No. 48/2017 (to amend the meaning of Advance Authorisation in the Explanation
  • DO Letter on Two Swachhta Projects - click here
  • DGHRD-CBIC website has moved from www.dghrdcbec.gov.in to www.dghrdcbic.gov.in.
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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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