| Date: |
02-06-2004
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| Notification No: |
Central Excise Circular No 792/2004
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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: |
Export of resultant goods manufactured by using goods obtained without payment of duty under NTF. No.43/2001-CE(NT) - reg.
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I am directed to state that doubts have been raised by field formations that whether goods manufactured using materials obtained without payment of duty for use in manufacture of export goods under 8609">notification No.43/2001-C.E.(N.T.) dated 26th June, 2001 as amended, can be exported under claim of rebate of duty under rule 18 of Central Excise Rules, 2002 or the goods so manufactured should be exported only under Bond without payment of duty under rule 19 of Central Excise Rules, 2002.
2. It is to be noted that rule 19(1) provides for export of any excisable goods without payment of duty. As an additional facility, sub-rule (2) of rule 19 provides removal of any material without payment of duty for use in the manufacture or processing of goods, which are subsequently exported. Sub-rule (3) of rule 19 specifies conditions, safeguards and procedures for export under sub-rule (1) or sub-rule (2) of rule 19. Therefore, sub-rule (2) is an integral part of the scheme prescribed under rule 19. Notification No.43/2001-C.E.(N.T.) dated 26th June, 2001, as amended, has been issued under rule 19 (export without payment of duty) of Central Excise Rules, 2002. Therefore, the goods manufactured using the materials received without payment of duty under notification No.43/2001-C.E.(N.T.) dated 26th June, 2001, as amended, issued under Rule 19(3) read with Rule 19(2) are required to be exported under rule 19(1) by observing the conditions, safeguards and procedures specified under rule 19(3) of Central Excise Rules, 2002.
3. In order to make the position explicit, a clarificatory amendment has been issued vide 15597">notification No.10/2004-C.E.(N.T.) dated 2nd June, 2004 by adding an explanation to notification No.43/2001-C.E.(N.T.) dated 26th June 2001 clarifying that goods manufactured or processed using materials procured under notification No.43/2001-C.E.(N.T.) can only be exported in terms of sub-rule (1) of rule 19 of Central Excise Rules, 2002, read with 8608">notification No.42/2001-C.E.(N.T.) dated 26th June, 2001, as amended. This amendment is clarificatory in nature.
4. Trade and the field formations may suitably be informed.
5. Receipt of the Circular may be acknowledged.
6. Hindi version will follow.
Yours faithfully,
(Neerav Kumar Mallick)
Under Secretary to the Govt. of India F.No. 209/7/2003-CX-6
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