Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
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Circular No. 1011/18/2015-CX
New Delhi, the 30th October, 2015
To,
Principal Chief Commissioners / Chief Commissioners of Central Excise (All),
Principal Commissioner of Central Excise (holding charge of Chief Commissioner)
(All),
Web-master, CBEC
Madam/Sir,
Subject: - Clarification regarding Self-sealing and self-Examination of Bulk
cargo -reg
References have been received from trade as well as from field formations
regarding problems faced by trade in sealing of Bulk Cargo for export under bond
under
Notification No. 42/2001-Central Excise (N.T.), dated 26.06.2001. It has
been pointed out that bulk cargo for e.g. coal, iron-ore, alumina Concentrate,
heavy machinery etc. are difficult to seal in packages or container and hence a
suggestion has been made that there is a need to prescribe procedure for export
of such goods.
- The matter has been examined.
Notification No.42/2001-Central Excise (N.T.),
dated 26.06.2001, has been amended vide
Notification No. 23/2015, dated
30.10.2015 thereby exempting bulk cargo from sealing in packages or container.
The Principal Chief Commissioner/ Chief Commissioner of Central Excise has been
empowered to grant exemption from self-sealing of bulk cargo for export on case
to case basis.
- In the said Notification, in paragraph 2, in sub-paragraphs (ii) and (iii),
after clause (a) occurring in both sub-paragraph , following proviso shall
respectively be inserted, namely:-
Provided that where the nature of goods is such that the goods cannot be sealed
in a package or a container such as coal or ore, etc., exemption from sealing of
package or container may be granted by the Principal Chief Commissioner or Chief
Commissioner of Central Excise subject to safeguard as may be specified by him
in the permission.
The safeguards shall, inter-alia, include the following:-
- method of verification of quantity and quality of goods including testing of
goods where necessary at the place of removal or despatch and at the port of
export or SEZ, where the goods are received;
- no remission of duty shall be allowed for loss of goods within transit;
- permission shall be given on case to case basis for a specified period not
exceeding one year at a time and may be withdrawn in case of misuse; and
any additional safeguards as may be specified .
- In this regard, following procedures is prescribed while allowing export
without sealing in packages or container:-
- The assessee who desires to avail facility of export of bulk cargo without
sealing shall write to the Principal Chief Commissioner/ Chief Commissioner of
Central Excise with a copy to jurisdictional Assistant/ Deputy Commissioner of
Central Excise, giving details of bulk cargo to be exported with proper
justification regarding difficulties faced by him in sealing of the cargo.
- The Jurisdictional Assistant/ Deputy Commissioner after receipt of such
application from the exporter shall forward it to the Principal Commissioner/
Commissioner with his comments within fifteen days of receipt of such
application with due verification as needed.
- The Jurisdictional Principal Commissioner/ Commissioner of Central Excise
forward all such application to the Principal Chief Commissioner/ Chief
Commissioner of Central Excise with his recommendation within three weeks of
receipt of the application with report from the Assistant/ Deputy Commissioner.
The jurisdictional Principal Commissioner/ Commissioner of Central Excise shall
also consult the Principal Commissioner/ Commissioner having jurisdiction over
the port of export or Development Commissioner of SEZ where the goods are
received and incorporate the inputs appropriately in his recommendation.
- Principal Chief Commissioner/ Chief Commissioner of Central Excise shall grant
or reject the request for waiver of sealing of bulk cargo with in fifteen days
of receipt of the application from the Principal Commissioner/ Commissioner of
Central Excise.
- The final decision taken on the application shall be communicated to the
applicant in writing and in cases where the permission is granted, conditions
and safeguards prescribed shall be clearly mentioned.
- Difficulty experienced, if any, in implementing the circular should be
brought to the notice of the Board. Hindi version will follow.
F.No. 96/108/2014-CX.I
(Santosh Kumar Mishra)
Under Secretary to the Government of India
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