9911796707
TMI BlogMovement of intermediate goods without payment of duty to manufacturers of resultant articlesX X X X Extracts X X X X X X X X Extracts X X X X ..... icles (hereafter in this notification referred to as the "resultant articles") subject to the following conditions, namely :- (i) the manufacturer of such intermediate goods holds an Advance Intermediate Licence or has applied for such licence to the Licensing Authority and has obtained an acknowledgement for the same, for supply of such goods to a manufacturer who is an holder of a Duty Exemption Entitlement Certificate and an Advance Licence under the Duty Exemption Scheme (hereafter in this notification referred to as the "ultimate exporter"); (ii) the intermediate goods are supplied against a Advance Release Order to an ultimate exporter for use in the manufacture of resultant articles; (iii) The quantity of intermediate goods rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y an amount equivalent to the duty of excise leviable on intermediate goods, in the form annexed to this notification; (vii) the ultimate exporter applies to the Assistant Collector of Central Excise having jurisdiction over the factory in writing every time he desires to ob tain intermediate goods and the provisions of Chapter VII of the Central Excise Rules, 1944, so far as they relate to the movement of excisable goods from one warehouse to another shall apply for movement of intermediate goods from the place of their manufacture, production or storage to the factory of the ultimate exporter; (viii) the ultimate exporter makes necessary arrangements for facilitating drawal of samples and subjecting them to such tests as may be direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forma specified under parts D, E, F and G of the Duty Exemption Entitlement Certificate; (xiii) the ultimate exporter submits within thirty days of the expiry of the period specified in condition (x), a detailed summary of the accounts maintained in the proforma specified in condition (xii), along with attested copies of the shipping bills, bills of lading and the Duty Exemption Entitlement Certificate with appropriate entries made by the officers of Customs in part F of the proforma indicating the export of the resultant articles : Explanation - For the purposes of this notification, - (a) "Advance Licence", "Advance Intermediate Licence", and "Duty Exemption Scheme" have the same meanings as assigned to them in Chapter XIX of Impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .......................... of ......................................... hereinafter called the obligor(s) am/are jointly and severally bound to the President of India (hereinafter referred to as the Government) in the sum of rupees ................................................................ to be paid to the Government for which payment I/We jointly and severally bind myself/ourselves and my/our legal representatives. WHEREAS the above bounden obligors have applied to the Assistant Collector of Central Excise at ......................... for, and obtained his permission vide Registration Certificate No. dated ............................................... to manufacture the following articles, for export outside India, and to receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of the Central Excise Rules, 1944 and all amendments therein issued from time to time, so far as they relate to the use of excisable goods without payment of duty in the manufacture of such articles and for removal of such articles for export; and if all dues, whether excise duty, or other lawful charges which shall be demandable on the said articles and goods as shown by records of the proper officer be duly paid into the treasury to the account of the Collector/Assistant Collector within 10 days of the date of demand thereof being made in writing by the said officer. THIS obligation shall be void. OTHERWISE and on breach or failure in the performance of any part of this condition the same shall be in full force, AND the Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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