100% EOUs/STP/EHTP in Bangalore – Jurisdiction of Commissioner (Appeals) – confusion in field/trade – reg. - Customs - 58/2007

OFFICE OF THE COMMISSIONER OF CUSTOMS CENTRAL REVENUE, BUILDING, P.B.NO. 5400 QUEENS ROAD, BANGALORE 560001 PUBLIC NOTICE NO. 58/2007 Date: 23/08/2007 Subject: 100% EOUs/STP/EHTP in Bangalore Jurisdiction of Commissioner (Appeals) confusion in field/trade reg. A doubt regarding the jurisdiction of Commissioner (Appeals) in matters of 100% EOUs/EHTP/STP units relating to rebate of input service tax credit under the Export of Services Rules, 2005 and refund of unutilised credit under Central Excise Rules, 2004 has arisen. It is hereby clarified that in the context of Notification 38/2001-CE (NT) dated 26-06-2001, the Commissioner of Customs (Appeals) has been appointed as Commissioner of Central Excise (Appeals) for the Customs jurisdiction of 100% EOUs. Accordingly, in respect of all orders passed by the Assistant Commissioner, Customs Division (including orders relating to refund of unutilised Service Tax Credit etc.) the appeals would lie with the Commissioner of Customs (Appeals), Bangalore. (A.K. KAUSHAL) COMMISSIONER OF CUSTOMS