Central Excise (Amendment) Rules, 1994 - Removal of goods from FTZ and 100% EOU on invoice - 36/94 - Central Excise - Non Tariff

Central Excise (Amendment) Rules, 1994 - Removal of goods from FTZ and 100% EOU on invoice

Notification No. 36/94-C.E. (N.T.)

Dated 11-8-1994

In exercise of the powers conferred by section 37 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944 (hereinafter referred to as the said rules) :-

1.(i) These rules may be called the Central Excise (Amendment) Rules, 1994.

 (ii) They shall come into force on the date of their publication in the Official Gazette.

2. In rule 100D of the said rules, for sub-rule (1) and sub-rule (2), the following sub-rule shall be substituted, namely :-

(1) "When a manufacturer desires to remove excisable goods,-

(i) from a free trade zone to any other place in India; or

(ii) from a hundred per cent export-oriented undertaking to any place in India, he shall remove such goods under an invoice signed by the owner of the factory or his authorised agent :

Provided that -

(a) such invoice shall indicate the value of goods and duty involved separately (both in words and figures) ;

(b) such other particulars as may be specified by Central Board of Excise and Customs or Collector of Central Excise and Customs, as the case may be;

(c) Triplicate copy of the invoice shall be forwarded to the proper officer within twenty-four hours of the removal of goods".

3. For rule 100E of the said rules, the following rule shall be substituted, namely :-

"100E. Issue of Invoice. - (1) No excisable goods shall be removed,-

(i) from a free trade zone to any other place in India; or

(ii) from a hundred per cent export-oriented undertaking to any other place in India, except on payment of duty of excise leviable on such goods and under an invoice, signed by the manufacturer or his authorised agent.

(2) (a) The invoice shall be made in triplicate with indelible pencil, using double-sided carbon and shall contain no mutilation, overwritings, corrections, or erasures.

(b) the three copies of such invoice shall be marked as under, -

(i) original copy for buyer;

(ii) duplicate copy for transporter;

(iii) triplicate copy for Central Excise; and

(iv) quadruplicate copy for the assessee.

(c) The said original copy shall accompany the consignment to its destination and shall be produced by the carrier on demand by any Central Excise Officer while the goods are en route to its destination and through the free trade zone or from a hundred per cent export-oriented undertaking, as the case may be.

(3) (a) If all the packages comprising a consignment are despatched in one lot at any one time, only one invoice shall be made out in respect of the consignment.

(b) Where a consignment is split into two or more lots, each of which is despatched separately either on the same day or on different days, a separate invoice shall be made out in respect of each such lot.

(c) In case a consignment is loaded in more than one vehicle, vessel, pack animal or other means of conveyance, which do not travel together but separately or at intervals, a separate invoice shall be made out in respect of each vehicle, vessel, pack animal or other means of conveyance."

4. In rule 100E of the said rules, sub-rule (1) shall be omitted.

5. After rule 100H of the said rules, the following Explanation shall be added, namely :-

"Explanation. - For the purpose of this chapter the term "invoice" means the assessee's own document such as invoice, challans, advice or other document of similar nature generally used for sale or removal of excisable goods".