9911796707
TMI BlogExemption to excisable capital goods, components etc. brought for use in the manufacture of jewellery for exportX X X X Extracts X X X X X X X X Extracts X X X X ..... ture of jewellery at Jhandewalan, New Delhi (hereinafter referred to as the said Complex), from the whole of (i) the duty of excise leviable thereon under section 3 of the Central Excises Act, 1944 (1 of 1944); and (ii) the additional duty of excise leviable thereon under sub-section (1) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), subject to the following conditions, namely:- (a) the hundred per cent export-oriented undertaking has been approved as a hundred per cent export-oriented undertaking for the manufacture of jewellery in the said Complex by the Board of Approval; (b) the said goods required by such undertaking for the manufacture of jewellery are brought directly to the factory of manufacture of the undertaking in the said Complex and are used in the manufacture of such jewellery solely meant for export out of India; (c) such undertaking exports out of India all the jewellery manufactured in the said Complex for the period stipulated by the Board of Approval or such extended period as may be specified by the said Board; (d) the jewellery, including the waste, refuse and rejects thereof, manufactured by the hun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section (1) of section 3 of the Central Excises 1944 (1 of 1944); (b) ""hundred per cent export-oriented undertaking"" shall have the same meaning as in clause (ii) of Explanation 2 to sub-section (1) of section 3 of the Central Excise Act, 1944 (1 of 1944); (c) ""Special Export Oriented Complex for the manufacture of jewellery at Jhandewalan, New Delhi"" shall comprise of Blocks F and G of the Jhandewalan Flatted Factory Complex, New Delhi; (d) ""dead stock"" means goods which have not been exported for two years after their manufacture in the hundred per cent. export oriented undertaking. THE APPENDIX Procedure for regulation of the movement of the goods for manufacture of jewellery for export (a) Application for obtaining the goods free of duty.-Any person intending to obtain the goods free of duty for use by him in his 100% export-oriented undertaking shall make an application in writing to the 1Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise in proper form to be prescribed by the Commissioner of Central Excise stating therein the annual quantity of the goods required and the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid certificate the factory (consignor) from where the goods have to be removed shall prepare an application in the form given in Annexure C below in quadruplicate for removal of non-duty paid goods from one warehouse to another mentioning clearly the number and date of the bond in Annexure A below as per the certificate issued by the Central Excise Officer in charge of the 100% Export-oriented undertaking. Removal application in Annexure C below must be serially numbered. The Serial No. should be according to the financial year. The Serial No. must be noted on all the copies. Whenever any removal application has to be cited in the course of correspondence, the name of the factory, the Serial No. and date of Annexure C below should always be quoted as reference. The consignor shall, however, intimate to the Central Excise Officer-in-charge of the 100% Export oriented Gem and jewellery unit undertaking about the removal of goods at least 12 hours before such removal is expected to take place. (c) Marking of the packages.-Packages to be marked and address to be noted in the application. The factory of removals (consignors) must - (i) ensure that packages bear proper marking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charge of the 100% Export-oriented undertaking. (h) Examination of the consignment on receipt.-(1) The consignee must give intimation of the arrival of the consignment at his premises to the Central Excise Officer-in-charge of the 100% Export-oriented undertaking without any delay and should store the same separately and intact, pending examination and check by the said officer and the said officer, after taking account of the goods, will identify them with the marks and numbers, and weigh the consignment in full. Thereafter, he shall complete the re-warehousing certificate on the duplicate copy received from the Central Excise Superintendent in-charge of the factory at destination and original and triplicate copy of the applications presented by the consignee, return duplicate to the Central Excise officer-in-charge of the factory of removal direct and triplicate to the consignee for despatch to the consignor after noting thereon the deficiency or excess, if any. (2) Duty on shortages or losses in transit.- Since the bond in Annexure A below would have been executed by the consignee, duty on shortages will be demanded from him after condoning the permissible losses in transit. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 156B of the Central Excise Rules, 1944, if the certificate of receipt of consignment of the goods despatched to the consignee [as per paragraph (l)] is not received back by the consignor within 90 days of the removal of the goods or within such extended period as may be allowed by the Commissioner of Central Excise, it is the responsibility of the consignor to himself pay the duty leviable on the consignment by a debit entry in his account-current. However, a provision has been made that in such cases where the consignor produces proof of re-warehousing to the satisfaction of the Central Excise Officer-in-charge of the factory after payment of duty in the manner indicated above, he will be eligible for grant of refund on the duty so paid by making an application. The Central Excise Officer-in-charge of the factory may also demand duty on a consignment the certificate in respect of which has not been received within the stipulated period. In such cases if the consignor has already paid the duty leviable on the consignment by a debit entry in his account-current, he may intimate the officer-in-charge of the 100% Export-oriented undertaking about the particulars of such deposit in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d legal representatives / successors and assigns by these presents; Dated this.............. day of ............. B. 1 WHEREAS the above bounden obligor has been permitted to remove from time to time the excisable goods from his warehouse/ licensed factory at ........... for export to foreign countries without payment of duty; B. 8 WHEREAS the above bounden obligor having been permitted by the Commissioner of Central Excise at........... (hereinafter called "the Commissioner") to purchase from time to time such quantities of........ as may be required, not exceeding ...... per year for use in his factory at......... for the manufacture of the commodity(ies), and in the manner, specified in his application No . ........ dated.............. Without payment of the whole or part of the duty. B. 10 & B. 13. WHEREAS final assessment of excise duty of............. (hereinafter called the "goods") manufactured /cured /warehoused by the above bounden obligor from time to time could not be made for want of full information as regards value/ description /quality or of proof therefor or for the non-completion of the chemical or other tests in respect thereof or otherwi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly paid into the treasury to the account of the Commissioner within ten days of the date of demand thereof being made in writing by such officer. For Surety Bond only THIS OBLIGATION SHALL BE VOID OTHERWISE and on breach or failure in the performance of any part of this condition and same shall be in full force and virtue. Provided always that the liability of the surety hereunder shall not be impaired or discharged by reason of any time being granted or any forbearance, act or omission of the Government (whether with or without the knowledge or the consent of the surety) in respect of or in relation to the obligation and condition to be performed or discharged by the obligor(s), nor shall it be necessary to sue the obligor(s) before suing the surety for amounts due hereunder; For Security Bond only AND the President shall, at his option, be competent to make good all the loss and damages from the amount of the security deposit or by endorsing his rights under the above written bond or both; I / We further declare that this bond is given under the orders of the Central Government in the performance of an act in which the public are interested. In these presents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Quantity of goods Value Duty Manner of transport Remarks Rate Amount (6) (7) (8) (9) (10) (11) 1. To be entered by the consignor/owner or his authorised agent in words and figures. 2. The aforesaid Mr./Messrs. ............ has/ have executed a bond at destination, in Form B-16 Gen. Surety/Security bearing No....dated...... for rupees ...... A certificate from the Central Excise Officer of Central Excise_________ in Form C.T. 3 is attached. 3. I/We hereby declare the above particulars to be true. Place.................... Date.................... Signature of Consignor(s)/ Owner(s) or his/their authorised agent. (1) Certificate of Central Excise Officer at factory of Removal. To The Officer of Central Excise, In-charge of the 100% Export Oriented Undertaking, I hereby certify that the consignment conforms in all respects to the description given above and I have permitted removal under Transport permit in Form G.S. No. _________ Dated __________ Place .......... Date .......... (2) Certificate of Officer-in-charge of the 100% Export Oriented Undertaking Central Excise Officer I/C of factory of removal. I hereby certify that the consignment arrived ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
