| Date: |
29-11-2001
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| Notification No: |
Central Excise Circular No 605/2001
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Central Excise - Clarification regarding supplies of excisable goods, including fuel, without payment of duty as ship’s stores for consumption on board a vessel bound for any foreign port
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Central Excise - Clarification regarding supplies of excisable goods,
including fuel, without payment of duty as ship�s stores for consumption on
board a vessel bound for any foreign port
Circular
No. 605 dated 29th November 2001
I
am directed to say that doubts have arisen whether excisable goods [including
fuel] exported as ship�s stores for consumption on board a vessel bound for
any foreign port can be allowed without payment of whole of duty.
2.
The board has examined the matter. It is clarified that notification
No.42/2001-CE(N.T.) dated 26.6.2001 [effective from 1.7.2001] allows export of
�all excisable goods� without payment of duty. It includes all excisable
goods supplied as ship�s stores for consumption on board a vessel bound for
any foreign port [including fuel for bunker], but does not include mineral oil
products falling under Chapter 27 of the Schedule to the Central Excise Tariff
Act, 1985 exported as stores for consumption of board on aircraft on foreign
run. The expression �export� used in rule 19 Central Excise (No.2) Rules,
2001 shall have the same meaning as explained under rule 18 of the said Rules.
Since full rebate is also permissible on all excisable goods (including the
excisable goods supplied as ship�s stores for consumption on board a vessel
bound for any foreign port [including fuel for bunker]), no part payment of duty
is required in cases where excisable goods, including fuel, are supplied as
ship�s stores for consumption on board a vessel bound for any foreign port.
3.
The field formations may suitably be informed.
4.
Receipt of this Circular may please be acknowledged.
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