9911796707
TMI BlogCustoms (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996X X X X Extracts X X X X X X X X Extracts X X X X ..... tendent of Central Excise regarding the receipt of the imported goods in the factory of the importer- manufacturer has been made. 3. consequently, notification No. 61/96-Customs and 62/96- Customs, both dated 30th August, 1996 have been issued amending the relevant notifications in respect of which it is intended that the benefit of exemption or concession in customs duty shall be subject to the observance of the procedure under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. Both these notifications take effect from 1st September, 1996. For ready reference, a list of exemption where the said rules shall apply is enclosed as Annex I. 4. It may be noted that in the case of Alatheon and copper wire for the manufacture of Copper - T Contraceptives (S.No. 77 of Not. No. 36/96- Cus), the certificate from the Ministry of Health and Family Welfare has been dispensed with. In the the case of Not. Nos. 63/95-Cus and 64/95-Cus, the rules have been made applicable to goods imported under both list A and B. 5. For the sake of uniformity, standard from of registration certificate, etc. have been designed which may b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e basic features of this account are mentioned in rule 7. No specific format of such account is being prescribed. The accounts may be checked quarterly and the Assistant Commissioner of Central excise should satisfy himself through this and other records that the imported goods have been appropriately used. In case of recovery of any duty of customs on account of mis-use of the concession or for any other reason, necessary action to recover the customs duty and to adjudicate the cases has to be taken by the Assistant Commissioner of Central Excise in his capacity as the Assistant Commissioner of Customs. 10. While the importer manufacturer has to inform the Range Superintendent of the receipt of the imported goods within 2 days of the receipt (excluding holidays), occasional failure to do so in exactly 2 days should alone not be a cause of issuing show cause notices to the manufacturer. Once the intimation has been received, the Central Excise officers may physically verify the receipt but only selectively. It may be borne in mind the in case there is a short receipt at the factory vis-a-vis the quantity assessed / cleared under the Bill of Entry, necessary action to recover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar cells modules, modules and photo voltaic systems for the manufacture of photo voltaic application. Ref: S.No. 152 of Notfn. 8. Specified parts for manufacture of LCVs of pay load upto 4000 kg. S.No. 172 of Notfn. 9. Raw materials for manufacture of telecom grade cables. Ref: S.No. 182 of Notfn. 10. Optical fiber for manufacture of telecom grade optical fibre cable. Ref: S.No. 183 of Notfn. 11. Parts for manufacture of hearing aids. S.No. 192 of Notfn. 12. Parts for manufacture of Braille watches. Ref: S.No. 198 of Notfn. 13. Components for manufacture of wrist watches. Ref: S.No. 199 of Notfn. 14. components for manufacture of electronic modules of wrist watches. Ref: S.No. 200 of Notfn. Notification No. 63/95-cus 15. Raw materials, parts and components for manufacture of specified items of the electronic industry. (List A and B) Notification No. 64/95-cus 16. Raw materials, parts and components for manufacture of specified items of the electron industry. (List A and B) Annexure II Registration Certificate under the Customs (Im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vides No. ............. of notification No........... Customs, dated the ........... issued under section 25(1) of the Customs Act, 1992 read with the relevant provisions of the Customs Act, 1962 the Customs Tariff Act, 1975 (51 of 1975) and other laws for the time being in force the goods namely .............. imported for the manufacture of ................... attract the following Customs duty (ies) (specify rates) Basic duty Special duty Additional duty (ies) Other Customs Duty (ies) We undertake of follow the customs (Import of goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 as required by the above notification. The estimated quantity and value of such imported goods we wish to obtain for the manufacture of the aforesaid goods is.......... (Specified quantity and value) and we intend to import them at ............. (specify port of Import) for uses at our factory premises at .......................... The estimated duty leviable on the imported goods but for the exemption under the above notification is Rs............. only (attach calculation sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ............... of ............... (hereinafter called "the obligator(s)" am/ are held and firmly bound to the President of India (hereinafter called the "President)" in the sum of Rs........... only to be paid to the President for which payment will and truly to be made, I/We jointly and severally bind myself/ ourselves and my/ our respective heirs executors, administrators, legal representatives/ successors and assigns by these presents. Dated this ............... day of ................ Whereas the above bounden obliger having been permitted by the Assistant Commissioner of Central Excise at............. (hereinafter called "the Assistant Commissioner") to obtain a quantity of .... ................... (specify quantity and units) of ............ (specify imported goods) for use in has factory at ......... for use in the manufacture of .......... specify excisable commodity (ies)], and in the manner specified in his application dated ........... in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.............. Customs dated ......... (hereinafter referred to as "the notification"). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory premises located at ............ on ............. day of ..................... at ................... hrs. This consignment is in pursuance of the Assistant Commissioner of Central Excise endorsement and countersignature vide File No. ............ date ............... (copy attached) made on our application dated ............. Name and address and reg. No. of importer manufacturer Particulars of Bill of Entry (Copy of B / E to be attached) Description and variety of imported goods. Quantity shown in Bill of Entry Shortage detected on receipt, if any I / We declare that the imported goods received as above are identifiable with the description given in the Bill of Entry to my/ our entire satisfaction and that I / we have entered the particulars of the imported goods so received in my / our relevant stock register. Place Signature of manufacturer - Importer Date Name with stamp ..................... Time of sending intimation : Address of the factory ............. - Circular - Trade Notice - Public Notice - Instru ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
