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TMI BlogExemption to goods when brought to Noida Export Processing ZoneX X X X Extracts X X X X X X X X Extracts X X X X ..... of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), subject to the following conditions, namely : (a) the consignee is authorised to establish manufacturing unit or units in the Zone; (b) the consignee brings the excisable goods directly from the factory of manufacture or warehouse; (c) the entire excisable goods so brought are used by or on behalf of the consignee in the Zone for the production of goods or in connection with the production of goods solely meant for export and all such goods are exported; and (d) the procedure set out in the Appendix to this notification is followed in the Zone. 2. Notwithstanding anything contained in this notification the goods produced for manufactured in the Zone may be cleared for home consumption outside the Zone in such quantity and subject to such limitations and conditions as may be specified by the Development Commissioner of the Zone (hereinafter referred to as the Development Commissioner), on payment of duty of excise leviable on such goods under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944). 3. For the purpose of this notification, the "NOIDA Export Processing Zone" s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies showing the number and particulars of the bond; and (iii) that the specimen signatures of the authorised agent of the importer furnished on the body of the certificate is genuine and he would attest it. The certificate will be sent by the security officer under registered post (acknowledgment due) to the factory or warehouse from which the goods are to be obtained. A copy of the certificate will also be sent by the security officer to the Superintendent of Central Excise in-charge of the range under which the factory or warehouse, from where the goods are to be received, falls. (b) Removal of goods to NOIDA Export Processing Zone. On receipt of the aforesaid certificate the factory or warehouse (consignor) from where the goods have to be removed shall prepare an application in the form given in Annexure A 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 D1 to D4 as per the certificate issued by the Security Officer of the Zone. Removal Application in Annexure A below must be serially numbered. The Serial No. should be according to the financial year. The Serial No. must ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exure C below and forwarded the same day to the Security Officer. The entries in this record should be verified against relative entries of the Record of Raw Materials prescribed by the Development Commissioner. (g) Responsibility for further accounting. After delivery of the non-duty paid excisable goods from a manufacture in the rest of India to the Plot holder in the Zone, proper accounting of these goods will be the responsibility of the Zone authorities. (1) (h) Examination of the consignment on receipt. The consignee must give intimation of the arrival of the consignment at his premises to the Security Officer of the Zone without any delay and should store the same separately and intact, pending examination and check by the Preventive Officer who will be deputed by the Security Officer for this purpose. The Preventive 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 Security Officer and original and triplicate copy of the applications presented by the consignee, return duplicate to the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication in Annexure A referred to in paragraph (e) above must always be made by registered post acknowledgment due, and the postal receipt acknowledgment must be systematically filed by the consignor and presented for inspection to the Superintendent of Central Excise in-charge of the factory whenever required. (l) Demand of duty on goods not reaching destination. Under sub-rule (1) of rule 156-B of the Central Excise Rules, 1944, if the certificate of re-warehousing of a consignment of excisable goods despatched to the consignee at the Zone [as per paragraph (h)(1)] 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 Collector 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 proper officer after payment of duty in the manner indicated above, he will be eligible for grant of refund of the duty so paid by making an application. The Officer-in-charge of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .........of Mr./Messrs ....................... of the NOIDA Export Processing Zone. Number and date of entry in warehouse register Description of goods No. and description of packages Gross weight of packages Marks and number of packages Quantity of goods (1) (2) (3) (4) (5) (6) Date of first warehousing (in the case of tobacco only) Value Duty Manner of transport Remarks Rate Amount (7) (8) (9) (10) (11) (12) 1. To be entered by the consignor/owner or his authorised agent in words and figures. 2. The aforesaid Mr./Messrs ........ have executed a bond at destination; in Form B-5A. (Surety or Security) or B-5 (Gen-Sur) bearing No ...... dated ............... for rupees .................. Delete the entries not applicable. 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 Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sl. No. No. and date of Description of goods Rate of duty A.R. 3A Gate pass (1) (2) (3) (4) (5) No. of packages Net Quantity Name, L.4 No. and address of consignor Duplicate A.R. 3A Date of receipt Date of return (6) (7) (8) (9) (10) Gain (Plus) or Loss (Minus) in transit Action taken on loss if bond taken from consignee Remarks Total Percentage of Col. 7 (11) (12) (13) (14) ANNEXURE D-1 FORM B-5A (SURETY) Bond (with surety) for the due arrival and re-warehousing of excisable goods removed from a warehouse in India to a factory in the NOIDA Export Processing Zone. (Delete letters and words not applicable) (1) I/We ___________ of ______________. [hereinafter called the obligor (s)] and (2) I/We _________ of (hereinafter called the surety) 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 we jointly and severally bind ours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise at ________ (hereinafter called the Collector) Development Commissioner, NOIDA Export Processing Zone [hereinafter, called the Development Commissioner has required the obligor(s)] to deposit as guarantee for the amount of this bond ________ the sum of rupees in cash/the securities as hereinafter mentioned of a total face value of _____ rupees endorsed in favour of the Collector/Development Commissioner, namely ___________ Whereas the obligor(s) has/have furnished such guarantee by depositing with the Collector/Development Commissioner the cash/securities as aforementioned; The condition of this Bond is that if the obligor(s) and his/their legal representatives shall observe all the provisions of the Central Excise Rules, 1944, and such amendments thereto, as may be issued from time to time to be observed in respect of the goods so transferred; And if all the said goods are duly removed to and re-warehoused at ______ before the ____ day of _______ 198 This obligation shall be void. Otherwise and on breach or failure in the performance of any part of the condition the same shall be in full force. And the President of India, shall, at his option, be competent to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd if the said goods are duly removed to and re-warehoused at the bonded warehouse(s) of destination to which they are permitted to be removed within such time as the proper officer directs; 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 President of India shall at his option be competent to make good all the loss and damages either from the amount of the guarantee deposit or by enforcing his rights under the above written bond or by both. I/We declare that the bond is given under the orders of the Central Government for the performance of an act in which the public are interested. Place Date Signature(s) of Obligor(s) (1) Witnesses (1) Address (1) Occupation (2) (2) (2) Accepted by me this ........ .. day of ......... 198. ..of Central Excise . NOIDA Export Paocessing Zone (for and on behalf of the President of India), ANNEXURE D-4 FORM B-5 (GEN-SUR) General bond (with surety/ies) for the due arrival and re-warehousing or excisable goods removed from a bounded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accepted by me this .. day of .. 198. .of Central Excise .. of NOIDA Export Processing Zone (for and on behalf of the President of India). ANNEXURE E Noida Export Processing Zone No._______________ Date _________________ FORM C.T.3 Certificate For Removal of Warehoused Goods Under Bond This is to certify that : (1) Mr./Messrs. .......... (name and address) is/are bona fide plot-holders in the NOIDA Export Processing Zone. (2) That he/they has/have executed a bond in Form B-5A/B-5 (surety) (security) (general surety) (general security). No. .......................... date .......................... for Rs. .............................. with the NOIDA Export Processing Zone Authorities and as such, may be permitted to remove ..... (Qty.) of ............ (excisable goods) from the factory at .............................. to his factory ..................... in the NOIDA Export Processing Zone. (3) That the specimen signatures of his/their authorised agent namely Shri ...................... are furnished, herebelow duly attested; Security Officer, Noida Export Processing Zone Specimen Signature ..... X X X X Extracts X X X X X X X X Extracts X X X X
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