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REWAREHOUSING CERTIFICATE

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..... My query is regarding rewarehousing certificate. Our customer had produced Annexure 45 under Notf. No. 43/2001 (CE/NT) Dt. 26.06.2001 and procured goods without payment of duty from us for export. After receipt of material, they have sent self signed rewarehousing certificate . A.R.E-3 copies are not countersigned by their Excise authorities. We have submitted the self signed rewarehousi .....

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..... ng ceritifcates within 90 days to our excise department. Recently Central Excise Auditors has pointed out query that the A.R.E-3 copies are not countersigned by Excise Authorities and insisting for payment of duty. Please inform is their any notification / circulars / case law, stating that the self rewarehousing is valid. Hoping your kind co-operation in this regard. - Reply By Radha Arun - T .....

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..... he Reply = Notification 43/2001 requires the person who procures the goods to follow the procedure under the C.Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules 2001 . Under these Rules, the application in form Annexure-45 is submitted to the AC of your customer in 4 copies, one of which the AC retains. He uses this copy to monitor proper use of .....

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..... the goods. Your customer will be furnishing periodic returns to his AC, which can be compared with the copies of Annexure-45 that were issued, to keep track of the use of the goods. The notification 43/2001 and the Rules do not require re-warehousing to be certified by the central excise authorities. - REWAREHOUSING CERTIFICATE - Query Started By: - sanjeev jadhav Dated:- 12-5-2012 Central .....

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..... Excise - Got 1 Reply - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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