|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 15th May, 2015
Notification No. 28/2015 - Central Excise
G.S.R. -------(E).- In exercise of the powers conferred by sub-section (1) of
section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section
(3) of section 3 of the Additional Duties of Excise (Goods of Special
Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of
Additional Duties of Excise (Textile and Textile Articles) Act, 1978 (40 of
1978), the Central Government, on being satisfied that it is necessary in the
public interest so to do, hereby directs that each of the notifications of the
Government of India, Ministry of Finance (Department of Revenue), specified in
column (2) of the Table hereto annexed shall be amended or further amended, as
the case may be, in the manner specified in the corresponding entry in column
(3) of the said Table, namely:-
TABLE
| Serial number |
Notification number and Date |
Amendments |
| (1) |
(2) |
(3) |
| 1. |
22/2003- Central Excise, dated the 31st March, 2003 [G.S.R. 265 (E),
dated the 31st March, 2003] |
In the said notification,-
(1) in para 2, in sub-para (2b), the following shall be added at the
end, namely :-
“such transferred goods may also be returned by the second unit to the
original unit in case of rejection without payment of duty after giving
prior intimation to the said officer and by following the re-warehousing
procedure.”;
(2) after para 2B, the following para shall be inserted namely:-
“(2C) In respect of a group of EOUs or EHTPs or STPs or as the case may
be, BTP units which source inputs centrally in order to obtain bulk
discount and, or, reduce cost of transportation and other logistics cost
and, or, to maintain effective supply chain, inter unit transfer of
goods and services may be permitted on a case-to-case basis by the Unit
Approval Committee. In case inputs so sourced are imported and, then,
transferred to another unit, then value of the goods so transferred
shall be taken as inflow for the unit transferring these goods and as
outflow for the unit receiving these goods , for the purpose of
calculation of NFE.”;
(3) in para 8, in the Explanation, after clause (3), the following shall
be inserted namely :-
“(4) unit which has not availed any duty benefit on procurement of raw
material, capital goods, etc., may be provided fast track de-bonding or
exit from the STP or EHTP scheme.”;
(4) in para 9, the following shall be added at the end, namely :-
“The said officer subject to the approval of the Commissioner of Customs
or Commissioner of Central Excise, as the case may be, may also allow
sharing of infrastructural facilities among EOUs in accordance with and
subject to the terms and conditions specified in para 6.12(g) of Foreign
Trade Policy 2015-2020.”;
(5) after para 9, the following para shall be inserted, namely :-
“9A An EOU which intends to set up warehousing facilities outside the
EOU premises and outside the jurisdiction of Development Commissioner,
at a place near to the port of export, to reduce lead time for delivery
of goods overseas and to address unpredictability of supply orders, is
permitted to do so subject to the provisions of notification No.
46/2001-CE (N.T.) dated the 26th June, 2001as amended from time to
time.”;
(6) in para 10A, after clause (i), the following clause shall be
inserted namely :-
“(ia) the exemption contained herein shall also apply to procurement of
spares or components, upto 2% of the value of manufactured articles,
cleared into DTA, during the preceding year, for supply to the same
consignee or buyer for the purpose of after-sale service. The same can
be cleared in DTA on payment of applicable duty but such clearances
shall be within the overall entitlement of the unit for DTA sale at
concessional rate of duty as prescribed in Para 6.08 (a) of Foreign
Trade Policy 2015-2020.”;
(7) in the Explanation occurring after paragraph 13,-
(a) for clause (iii), the following clause shall be substituted,
namely:-
“(iii) ‘Foreign Trade Policy’ means Foreign Trade Policy, 2015 - 2020
notified by the Government of India in the Ministry of Commerce and
Industry published in the Gazette of India, Extraordinary, Part-II,
Section 3, Sub-section (ii) vide notification No. 01/2015-2020 dated the
1st April, 2015;”;
(b) for clause (vi), the following clause shall be substituted, namely
:-
“(vi) ‘Handbook of Procedures’ means Handbook of Procedures notified by
the Government of India in the Ministry of Commerce and Industry
published in the Gazette of India, Extraordinary, Part-I, Section 1 vide
Public Notice No. 01/2015-2020, dated the 1st April, 2015;”;
(c) for clause (x), the following clause shall be substituted, namely:-
“(x) ‘Status holder’ means importer recognised as One Star Export House,
Two Star Export House, Three Star Export House, Four Star Export House
or as the case may be, Five Star Export House, in terms of the Foreign
Trade Policy;”;
(d) in clause (xi), for the words and figures “Para 6.5 of Foreign Trade
Policy and Para 6.9.1 of Handbook of Procedure Volume 1”, the words and
figures “Para 6.04 of Foreign Trade Policy and Para 6.10 of Handbook of
Procedure” shall be substituted. |
| 2. |
23/2003- Central Excise, dated the 31st March, 2003 [G.S.R. 266 (E),
dated the 31st March, 2003] |
In the said notification,-
in Explanation I occurring after paragraph 3,-
(a) for clause (ii), the following clause shall be substituted, namely:-
“(ii) ‘Foreign Trade Policy’ means Foreign Trade Policy, 2015 - 2020
notified by the Government of India in the Ministry of Commerce and
Industry published in the Gazette of India, Extraordinary, Part-II,
Section 3, Sub-section (ii) vide notification No. 01/2015-2020 dated the
1st April, 2015;”;
(b) for clause (v), the following clause shall be substituted, namely :-
“(v) ‘Handbook of Procedures’ means Handbook of Procedures notified by
the Government of India in the Ministry of Commerce and Industry
published in the Gazette of India, Extraordinary, Part-I, Section 1,
vide Public Notice No. 01/2015-2020, dated the 1st April, 2015;”. |
(F.No: DGEP/FTP/23/2014-EOU & G&J)
( SANJAY KUMAR )
Under secretary to the Government of India
Note:-
(1) The principal
notification No. 22/2003-Central Excise, dated the 31st
March, 2003 was published in the Gazette of India Extraordinary, Part II,
Section 3 (i) vide G.S.R 265 (E), dated the 31st March, 2003 and last amended by
notification No. 25/2009-CE dated 14.09.2009 published vide G.S.R. 673 (E),
dated the 14th September, 2009 ;
(2) The principal
notification No. 23/2003-Central Excise, dated the 31st March,
2003 was published in the Gazette of India Extraordinary, Part II, Section 3 (i)
vide G.S.R 266 (E), dated the 31st March, 2003 and last amended by
notification
No. 18/2014-CE dated 11.07.2014 published vide G.S.R. 449 (E), dated the 11th
July, 2014.
|