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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 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" shall comprise the places bearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 be noted on all the copies. Whenever any removal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 Central Excise Officer-in-charge of the factory or warehouse of removal direct and triplic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cknowledgment 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 factory or warehouse may also demand duty on a consignment the re-warehousing certificate in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Central Excise Officer at Warehouse of Removal. To The Security Officer, NOIDA Export Processing Zone. 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 .............. Pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty) 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 ourselves and our legal representatives. The above bounded obligor(s) being permitted to remove the goods described in his/their application No. _______, dated ______ from the bonded warehouse at ______ to the Factory at Plot No. ________ Sector No. _______of the NOIDA Export Processing Zone. 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 all 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 the factory at NOIDA Export Processing Zone, before the _____ day of_________198. 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. I/We declare that this bond is given under the orders of the Central Government for the performance of an act in which the public are interested ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent 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 this 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 of obligor(s) (1) Witnesses (1) Address (1) Occupation (2) (2) (2) Accepted by me this __________ day of ________________ 198. ..of Central Excise .. NOIDA Export Processing Zone (for and on behalf of the President of India). ANNEXURE D-3 FORM B-5 (GEN-SEC) General bond (with security) for the due arrival and re-warehousing of excisable goods removed from a bonded warehouse in India to a factory in the NOIDA Export Processing Zone. (Delete the letters and words not applicable) I/We ______ [hereinafter called the obligor(s)] am/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 I/we jointly and severally bind myself/ourselves and my/our legal representatives. The above bounden obligor(s) being permitted to remove from time to time, conditional o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India in the sum of........................ rupees. (i) I/We ...............(hereinafter called the "First Surety"). (ii) and I/We...........(hereinafter called the "Second Surety"). (iii) and I/We (hereinafter called the "Third Surety"). (iv) and I/We........... (hereinafter called the "Fourth Surety"). (all hereinafter collectively referred to as the First Surety, the Second Surety, the Third Surety, the Fourth Surety.....................) am/are each of us severally bound to the President of India for the sum of rupees . each/respectively to be paid to the President of India for which payment I/we the obligor/obligors bind myself/ourselves and my/our legal representatives and I/we the above named First Surety, the Second Surety, the Third Surety and the Fourth Surety, severally bind myself/ourselves and my/our legal representatives. The above bounden obligor(s) being permitted to remove from time to time, conditional on the provisions of the Central Excise Rules, 1944 being observed from the bonded warehouse(s) at............to a factory situated in the NOIDA Export Processing Zone, and vice versa. The condition of this bond is that if the obligor(s) and his/t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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