Exemption under 2/95 requires a certificate from development commissioner. Permission letter issued by Development Commissioner can be treated as certificate - Central Excise - 375/08/98

Circular No. 375/8/98-CX dated 18/2/98 [F.No. 268/63/97-CX.8] Government of India Minister of Finance Department of Revenue Central Board of Excise Customs, New Delhi Subject: Amendment to Notification No. 2/95-CE dated 4.1.95 Ref. from Ministry of Commerce. Requests have been received from the Ministry of Commerce as well as from the Trade that Notification No. 2/95-CE dated 4.1.95 should be amended, doing away with the requirement of a certificate to be issued by the Development Commissioner in terms of the 4th proviso of the notification. This certificate is regarding fulfilment of conditions specified in the 3rd proviso of the notification with respect to goods cleared from EOU/ Unit in FTZ into the DTA. These requests are being made keeping in view the fact that the Development Commissioner is already issuing the sale permission letter for DTA clearances and asking for a certificate again leads to unnecessary paper work and delay in availment of DTA sale facility by EOUs. 2. The matter has been examined by the Board. It has been decided that notification 2/95-CE dated 4.1.95 will be amended doing away with the requirement of a certificate from Development Commissioner. 3. Pending issuance of the amendment to Notification No. 2/95-CE dated 4.1.95, I am directed to say that the sale permission letter issued by Development Commissioner to the EOU covering both quantity and value of clearances should be treated as a certificate under the above said Notification. 4. All pending cases may he decided in light of the above clarification. Sd/- (Mallika Arya) Under Secretary to the Govt. of India