9911796707
TMI BlogProcedure for clearance of goods intended for storage in a warehouse and export there fromX X X X Extracts X X X X X X X X Extracts X X X X ..... d status of Super Star Trading House or Star Trading House and the foreign departmental stores of repute, are presently eligible to obtain approval and registration of warehouse from the Commissioner in terms of the provisions of rule 140 of the said rules. 2.3 The warehouses may be established and registered in Ahmedabad, Bangalore, Calcutta, Chennai, Delhi, Hyderabad, Jaipur, Kanpur, Ludhiana and Mumbai. 3. Registration 3.1 An application shall be made by the exporter to the Commissioner in the Form R-1 (Central Excise Series No. 3) to get himself registered under rule 140 read with rule 174 of the said rules. 3.2 The Commissioner may cause an enquiry to be made in respect of the security of the premise for warehouse indicated by the exporter in the application. If found in order, the Commissioner will accord his approval subject to such directions, terms and manners as he may specify under the provisions of rule 140 of the said rules and forward the application to the Assistant Commissioner having jurisdiction over the premise within seven working days of the receipt of the application. 3.3 The registration certificate will be issued by the Assistant Commissioner in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified) will be forwarded to Officer in charge of the warehouse. One copy will be sent to the consignor and one copy will remain with the exporter. 5.3 The consignor will prepare an application for removal (AR-3A) and an export invoice (under rule 52A) taking into account CT-1 (modified) certificate and follow the procedure under rule 156A as modified by rule 173N. The serial number of the corresponding CT-1 (modified) shall be mentioned on the top of the each copy of AR-3A. Any nominal variations between the provisional debit indicated in the CT-1 (modified) and the actual duty involved in the goods removed as indicated in AR-3a, can be ignored. Immediately on receipt of goods, the provisional debit shall be converted into actual debit on the basis of the details mentioned in AR-3A. 5.4. The officer-in-change of the warehouse will countersign application and despatch to the Range Office having Jurisdiction over the factory/other approved premise of removal within one working day of receipt of the application. He will make suitable entry in his own record accordingly. 5.5. A Warehousing Register shall be maintained by the assessee in the form specified at Annexure VI which wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the Central Excise Tariff Act, 19H5, its repercussions on the goods permitted for clearance for home consumption shall be determined, and assessment shall be done accordingly. 8. Storage Goods brought under the cover of an AR-3A shall be stored separately till these are exported or diverted for home consumption. A stock-card shall be maintain in the format given in Annexure-VII. In cases of change in marks numbers, size of packaging, number of packets / containers due to any processing (packing / repacking / labelling / relabelling), the same should be suitably indicated in a new stock card while retaining the original stock card appended to the new stock card. These details shall also be recorded in the Export Warehouse register. 9. Clearance of goods for export outside India 9.1 For the export of goods from the warehouse, the procedure relating to preparation of AR-4, examination and sealing and acceptance of proof of export specified under Board's Circular No.87/87/94 dated 26th December, 1994 as amended from time to time. 9.2 The requisite copies of AR-4 (Para 10.1 of the aforementioned Circular) will be filed with the Assistant Commissioner having jurisdict ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehouse register. Credit of duty will be permitted in the Running Bond Account equivalent to the duty involved in the goods so diverted, which shall not exceed amount of duty debited on the basis of AR-3A on which such goods were received in the warehouse. If entire quantity is not diverted, calculation shall be done on pro-rata basis. 10.2. Goods can be diverted for home-consumption after the clearance from the warehouse on AR-4. For cancellation of documents, the procedure contained in Board's Circular 87/87/94, supra, at Para 12 may be followed. The intimation shall be given to Assistant Commissioner having jurisdiction over the warehouse. Credit in Running Bond Account will be permitted in the same manner as mentioned on Para 9.1 above. 10.3. Where the goods are diverted for home-consumption in full or in part, the exporter shall be liable to pay interest @18% per annum on the amount of duty payable on such goods from the date of clearance from the factory of production or any other premises approved, till the date of payment of duty and clearance. 11. Waiver of physical warehousing in case of exigency. The officer in change of the warehouse may permit waiver from phy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Schedule to the Registration Certificate 1. Name and address of the person to whom the registration certificate has been granted: 2. Address and specification of the premises: Place: Date: Signature of the Registering Authority Annexure-II Range __________________ Division __________________ Commissionerate _________ From B-1 (General Security) [Modified] Bond for the due despatch of excisable goods removed for warehousing and export therefrom to a foreign country without payment of duty (Rule 14) (Delete the letters and words not applicable) I/ We .................................. of ..................................... [hereinafter called the obligor (s)] am/ are jointly and severally bound to the President of India in the sum of ................... rupees to be paid to the President of India for which payment. I /we jointly and severally bind myself/ ourselves and my/our legal repre-sentatives. The above bounden obligor (s) being permitted to remove the excisable goods from time to time conditional on the provisions of Central Excise Rules, 1944, being observed, without payment of duty from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) Occupation (1) (2) Address (2) Occupation (2) Accepted by me this .............. day of ............. 19..... [................ of Central Excise] [for and on behalf of the President of India] Annexure - III Proforma of Running Bond Account to be maintained by Assistant Commissioner of Central Excise/ Range Officer in - Charge of the Warehouse in respect of B-1 (General Security) Bonds [Modified] 1. Name of the Exporter 2. Address of the Exporter 3. Details of B-1 Bond [Modified] Bond No. Bond Amount Security Amount (1) ...................... .............................. ................................. (2) ...................... .............................. ................................. (3) ...................... .............................. ................................. Entry No. Date Opening Balance Credit Debit Balance Remarks Signature of Asstt. Commr / Range Officer (1) (2) (3) ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This is to certify that Mr. / Messers ....................................................... (name and address ) is / are holder (s) of private Export Warehouse in this range. (2) His/ their registration No. is .................................... (3) He/ they has/ have executed B-1 (General Security) bond [modified] with the Assistant Commissioner of Central Excise (address, phone number, e-mail address) for a sum of rupees .................................. (in both words and figures), which has been accepted in F.No. .......................... on .......................... (date). Address of the Ragne .............................. of Central Officer Excise of the Consignee Warehouse (Central Excise Seal) To be Filled by the Assessee for Procuring Goods Name and address of the factory ............................................... ECC No. of the factory ....................................................... Details of the goods to be procured 1. Description: 2. Quantity: 3. Valve: 4. Duty involved: I hereby declare that I have made a provisional debit of rupe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iversion to home -consumption or losses due to force majure. Once 'BALANCE' becomes 'Nil' the entry should be closed. 7. The date of issue of re-warehousing certificate shall be indicated in Column (2d) and the officer incharge who signs the certificate or who is on duty shall put has signature in 'Remarks' column to certify its correctness. 8. The owner or his authorised signatory will keep this register upto-date and for each entry made, he will put his initial with date in column (12). 9. In case of waiver from physical warehousing, indicate in the remarks column. Annexure-VII Stock Card (Name of Exporter and Address of the Warehouse) Registration No. _________________________ Stock Card No. : Page Number Serial No. of Export Warehouse Register: AR-3A Number Date: Manufacturer's Name Address: Description of Goods Receipts Issues Balance Remarks No. of packages/ Containers Quantity* No. of packages/ containers Quantity No. of packages/ Containers Quantity* (1) (2a) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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