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TMI BlogNotifies the conditions, safeguards and procedures for supply of items like tags, labels, printed bags, stickers, belts, buttons and hangers produced or manufactured in an EOU unitX X X X Extracts X X X X X X X X Extracts X X X X ..... terms of Para 6.9 (h) of Foreign Trade Policy, 2004-09 (hereinafter referred to as the specified purpose ), namely:- 1. Conditions:- (i) the manufacturer or the processor intending to receive specified goods without payment of duty from an EOU unit for the specified purpose shall register himself under rule 9 of the Central Excise Rules, 2002 (hereinafter referred to as DTA exporter ); (ii) the DTA exporter shall furnish a general bond in the Form specified in Annexure-Ito the Ministry of Finance (Department of Revenue) notification No. 42/2001-Central Excise (N.T.) dated, the 26th June, 2001 to the Deputy or Assistant Commissioner of Central Excise having jurisdiction over the DTA exporter in a sum equal to the duty chargeable on the specified goods, with such surety or security, as such officer may approve to cover the recovery of duty liability estimated to be involved on the specified goods. In case, the DTA exporter is a manufacturer-exporter, he may furnish a letter of undertaking in lieu of a bond in the Form specified in Annexure-II to the Ministry of Finance (Department of Revenue) notification No. 42/2001-Central Excise (N.T.) dated, the 26 th June, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which specified goods have been removed to his jurisdictional Superintendent-in-charge. The Superintendent-in-charge shall verify such removal of specified goods with the CT-1 received from the Superintendent-in-charge of DTA exporter; 4. DTA exporter to maintain records:- (i) on arrival of the specified goods at the premises of DTA exporter, the DTA exporter shall verify the specified goods with the contents mentioned in the invoice; (ii) the DTA exporter, receiving the specified goods, shall maintain a simple account indicating the quantity and value of the specified goods received, the quantity exported, and the quantity remaining in stock, invoice wise and shall submit a monthly return in the format at Annexure-II to this notification to the jurisdictional Superintendent-in-charge by the tenth day of the following month. 5. Export of the goods:- (i) the DTA exporter shall export goods along with the specified goods on the application in Form ARE-2 specified in the Annexure to notification No. 43/2001-Central Excise (N.T.), dated the 26 th June, 2001 and the procedures specified in the Ministry of Finance (Department of Revenue) notification No. 42/2001- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided in rule 20 of the Central Excise Rules, 2002 alongwith interest and the provisions of section 11A and 1 [section 11AA] of the Central Excise Act, 1944 (1 of 1944) shall apply mutatis mutandis for effecting such recoveries; (ii) where the specified goods are not exported within the specified period or extension thereof by the DTA exporter, the DTA exporter shall be liable to pay the amount equal to the difference between the duty leviable on such goods at the time of removal from EOU unit but for the exemption contained herein, alongwith interest and the provisions of section 11A and 2 [section 11AA] of the Central Excise Act, 1944 (1 of 1944) shall apply mutatis mutandis for effecting such recoveries: Provided that if the specified goods on receipt are found to be defective or damaged or unsuitable or surplus to the needs of the DTA exporter, he may return these goods to the EOU unit from whom he had obtained these goods and all such goods returned shall be added to the non-duty paid stock of the EOU unit and dealt with accordingly. At the time of return of such goods, the procedure prescribed herein for removal of said goods from the EOU unit to the DTA ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in F.No. _______________________ on the _________day of the ___________(month) ___________ (Year). OR The DTA exporter M/s ______________________________(Name and address) is/are registered under rule 9 of Central Excise (No.2) Rules, 2001 in this Range, having registration number__________________________________has furnished an undertaking in the form specified under Notification No. 42/2001-Central Excise (N.T.) dated 26.06.2001 to the Assistant Commissioner of Central Excise/the Deputy Commissioner of Central Excise, _____________________(Name of the Division or the Office) who has accepted the undertaking in F.No. _______________________ on the _________day of the ___________(month) ___________ (Year). 2. The above-said DTA exporter is permitted to obtain goods without payment of duty from an EOU unit for use in the manufacture or processing of goods for export as per details specified overleaf. This certificate is valid upto six months from the date of issue specified below. Name and Signature of the Superintendent of Central Excise [ Seal ] Dated :............................. (Address of the Range Office) (To be print ..... X X X X Extracts X X X X X X X X Extracts X X X X
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