Clarification for Importers Notification No. 08/2014-CE(NT), 09/2014-CE(NT), 10/2014-CE(NT) & 11/2014-CE(NT) all dated 28.02.2014-regarding. - Central Excise - 01/2014

Government of India Ministry of Finance OFFICE OF THE COMMISSONER CENTRAL EXCISE DELHI-III UDYOG VIHAR NIKUNJ, UDYOG VIHAR, PHASE-V, GURGAON TEL:- 0124-2346931 FAX No. 0124-2349463 C.No.IV(16) 154/Tech./D-III/Misc./14-15 Dated 04/08/2014 Trade Notice No. 01/2014 Subject:- Clarification for Importers Notification No. 08/2014-CE(NT), 09/2014-CE(NT), 10/2014-CE(NT) 11/2014-CE(NT) all dated 28.02.2014-regarding. Attention of the Trade, Industry Field formations is invited to the board s Notification No. 08/2014-CE(NT), 09/2014-CE(NT) , 10/2014-CE(NT) 11/2014-CE(NT) all dated 28.02.2014 available on CBEC website www.cbec.gov.in regarding inclusion of importer among the category of business in Rule 9(1) of Central Excise Rules, 2002 with effect from 01/04/2014. Accordingly, it is hereby clarified that a registered dealer already registered under the Central Excise Rules, 2002 for dealing with Cenvatable Goods will have to get separately registered under the importer category, in case, if they are dealing with imported goods and follow the procedure laid down for registered under the Central Excise Rules, 2002 , and Cnevat Credit Rules, 2004 read with Central Excise Act, 1944. In view of above, it is imperative that direction contained in the above said provisions are required to be complied by all the asseessees. The non compliance of the provisions will amount to contravention of provisions of central Excise Rules, 2002 , Cenvat Credit Rules, 2004 read with Central Excise Act, 1944. The above mentioned trade notice has been issued under the authority of Rule 31 of Central Excise Rules, 2002. Members of the Trade and Industry are requested to give wide publicity to the contents of the Trade Notice. (Dr. Sanjay Agarwal) Commissioner Delhi, Gurgaon Authority: (CBEC M.F. (D.R.) F.No. 4/7/2005-CX.I dated 31.03.2005)