Notification No. 36 dated 23rd
July 1996 (NT)
{As amended by Notification No. 12 dated 1st March 2002 (NT)}
In exercise of the powers conferred by section 156 of the Customs
Act, 1962 (52 of 1962), the Central Government hereby makes the following
rules, namely: -
(1)������ These rules may be called the Customs
(Import of Goods at Concessional Rate of duty for Manufacture of Excisable
Goods) Rules, 1996.
(2)������ They shall
come into force on the first day of September 1996.
(1)������ These rules shall apply to an importer
who intends to avail of the benefit of an exemption notification issued under
sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and where
the benefit of such exemption is dependent upon the use of imported goods
covered by the notification for the manufacture of any excisable commodity.
(2)������ These rules
shall also apply even if the excisable goods in or in relation to the
manufacture of which the imported goods are used are not chargeable to excise
duty or are exempted from whole of the excise duty.
(1)������ A
manufacturer intending to avail of the benefit of an exemption notification
referred to in sub-rule (1) of rule 2, shall obtain a registration from the
Assistant Commissioner of Central Excise having jurisdiction over his factory.
(2)������ The registration shall contain
particulars about the name and address of the manufacturer, the excisable goods
produced in his factory, the nature and description of imported goods used in
the manufacture of such goods.
(3)������ The Assistant
Commissioner of Central Excise shall issue a certificate to the manufacture
indicating the particulars referred to in sub-rule
(2).
(1)������ A
manufacturer who has obtained a certificate referred to in sub-rule (3) of rule
3 and intends to import any goods for use in his factory at concessional rate
of duty, shall make an application to this effect to the Assistant Commissioner
of Central Excise indicating the estimated quantity and value of such goods to
be imported, particulars of the notification applicable on such import and the
port of import.
(2)������ The
manufacturer shall also give undertaking on the application that the imported
goods shall be used for the intended purpose.
(3)������ The application shall be countersigned by
the Assistant Commissioner of Central Excise who shall certify therein that the
manufacturer is registered in his office and has executed a bond with surety or
security to his satisfaction in respect of end use of the imported goods in the
manufacturer�s factory and indicate the particulars of such bond.
(1)������ On the basis
of the application countersigned by the Assistant Commissioner of Central
Excise, the Assistant Commissioner of Customs at the Port of importation shall
allow the benefit of the exemption notification to the importer.
(2)������ The Assistant Commissioner of Customs
shall forward a copy of the bill of entry containing the particulars of import,
the amount of duty paid and other relevant particulars to the Assistant
Commissioner of Central Excise shall acknowledge the receipt of the intimation
received from the Assistant Commissioner of Customs.
The
Assistant Commissioner of Central Excise shall acknowledge the receipt of the
intimation received from the Assistant Commissioner of Customs.
The
manufacturer, obtaining benefit in these rules, shall maintain a simple account
indicating the quality and value of goods imported, the quantity of imported
goods consumed for the intended purpose, and the quantity remaining in stock,
bill of entry wise and shall produce the said account and when required by the
Assistant Commissioner of Central Excise.
The Assistant
Commissioner of Central Excise shall ensure that the goods imported are used by
the manufacturer for the intended purpose and in case they are not so used take
action to recover the amount equal to the difference between the duty leviable
on such goods but for the exemption and that already paid, if any,� at the time of importation, alongwith
interest, at the rate fixed by notification issued under Section 28AB of the
Customs Act, 1962, for the period starting from the date of importation of the
goods on which the exemption was availed and ending with the date of actual
payment of the entire amount of the difference of duty that he is liable to
pay..