Re-warehousing of goods imported or procured indigenously by EOUs - Central Excise Practice Manual (OLD) - Central Excise

Re-warehousing of goods imported or procured indigenously by EOUs Vide Circular No. 07/2006-Customs, dated 13.01.2006 , CBEC has laid down that before issuing re-warehousing Certificate, physical verification of receipt of imported/indigenously procured duty free goods is must. However, later, vide Circular No. 19/2007-Customs, dated 3.5.2007 , it was relaxed in case of units having physical export turnover of ₹ 15 crores and above in the preceding financial year and having a clean track record as determined by the jurisdictional Commissioner of Central Excise. The procedure for duty free procurement of goods from DTA is regulated in terms of Circular No 851/9/2007-CX dated 03.05.2007 . For such units, alternate procedure of self-bonding/warehousing of imported/indigenous goods has been prescribed.