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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 1/2020 – Central Excise
New Delhi, the 14th February, 2020
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) (hereinafter referred to
as the said Act), the Central Government, on being satisfied that it is
necessary in the public interest so to do, hereby exempts the goods
specified in the Fourth Schedule to the said Act, when cleared against a duty
credit scrip (hereinafter referred to as the said scrip) issued by the Regional
Authority under the Scheme for Rebate of State and Central Taxes and Levies on
Export of Garments and Made-ups (hereinafter referred to as the said RoSCTL
scheme) in accordance with paragraph 4.01 (c) read with
paragraphs 4.95 and
4.96 of the Foreign Trade Policy from the whole of the duty of excise leviable
thereon under the Fourth Schedule to the said Act:
Provided that the said
scrip, against which goods specified in the Fourth Schedule to the said Act when
cleared are exempted from the whole of duty of excise leviable thereon under the
Fourth Schedule to the said Central Excise Act, may include duty credit provided
under the Additional Ad Hoc Incentive in terms of paragraphs 4.95 and 4.96 of
the Handbook of Procedures.
2. The exemption shall be subject to the
following conditions, namely:-
(1) that the conditions (1) to
(3) specified in paragraph 2 of the notification of Government of India,
Ministry of Finance, Department of Revenue,
No. 13/2020-Customs, dated 14th
February, 2020 are complied and the said scrip has been registered with the
Customs Authority at the port of registration specified on the said scrip
(hereinafter referred as the said Customs Authority);
(2) that the holder of
the scrip, who may either be the person to whom the scrip was originally issued
or a transferee-holder, presents the said scrip to the said Customs Authority
along with a letter or proforma invoice from the supplier or manufacturer
indicating details of its jurisdictional Central Excise Officer (hereinafter
referred as the said Officer) and the description, quantity, value of the goods
to be cleared and the duties leviable thereon, but for this exemption;
(3)
that the said Customs Authority, after taking into account the debits already
made towards imports under the aforesaid notification No. 13/2020-Customs, dated
14th February, 2020, and this exemption, shall debit the duties leviable, but
for this exemption in or on the reverse of the said scrip and shall mention the
necessary details thereon, update its own records and send written advice of
these actions to the said Officer;
(4) that at the time of clearance, the
holder of the scrip presents the said scrip debited by the said Customs
Authority to the said Officer along with an undertaking addressed to the said
Officer that in case of any amount short debited in the said scrip, he
shall pay on demand an amount equal to the short debit, along with applicable
interest;
(5) that based on the said written advice and undertaking, the said
Officer endorses the clearance particulars and validates, on the reverse of the
said scrip, the details of the duties leviable, but for this exemption, which
were debited by the said Customs Authority, and keeps a record of such
clearances;
(6) that the manufacturer retains a copy of the said scrip,
debited by the said Customs Authority and endorsed by the said Officer and duly
attested by the holder of the scrip, in support of the clearance under this
notification; and
(7) that the said holder of the scrip, to whom the goods
were cleared, shall be entitled to avail drawback or CENVAT credit of the duties
of excise leviable under the Fourth Schedule to the said Act, against the amount
debited in the said scrip and validated at the time of clearance.
3.
Notwithstanding anything contained in paragraph 2, in respect of the said scrip
issued on or after the 10th April, 2019 electronically without a physical copy
for a port of registration enabled on the customs automated system, the
exemption shall be subject to the following conditions, namely:-
(1) that the
conditions (1) to (3) specified in paragraph 2 of the notification of Government
of India, Ministry of Finance, Department of Revenue,
No. 13/2020-Customs, dated
14th February, 2020 are complied and the said scrip has been registered with the
Customs Authority at the port of registration specified on the said scrip
(hereinafter referred as the said Customs Authority);
(2) that the holder of
the scrip, who may either be the person to whom the scrip was originally issued
or a transferee-holder, presents details of the said scrip to the said Customs
Authority along with a letter or proforma invoice from the supplier or
manufacturer indicating details of its jurisdictional Central Excise Officer
(hereinafter referred as the said Officer) and the description, quantity, value
of the goods to be cleared and the duties leviable thereon, but for this
exemption;
(3) that the said Customs Authority, taking into account the
debits already made towards imports under the aforesaid
notification No.
13/2020-Customs, dated the 14th January, 2020, and this exemption, shall debit
the duties leviable, but for this exemption electronically in the customs
automated system and send written advice of these actions to the said Officer;
(4) that at the time of clearance, the holder of the scrip submits an
undertaking addressed to the said Officer that in case of any amount short
debited in the said scrip he shall pay on demand an amount equal to the short
debit, along with applicable interest;
(5) that based on the said written
advice received from the said Customs Authority and the said undertaking, the
said Officer endorses the clearance particulars and validates, on the face of
the said written advice, the details of the duties leviable, but for this
exemption, which were debited by the said Customs Authority, and keeps a record
of such clearances;
(6) that the said Officer shall give a duly attested
copies of the said endorsed written advice to the scrip holder and the
manufacturer, who retains it in support of the clearance under this
notification;
(7) that the said holder of the scrip, to whom the goods were
cleared, shall be entitled to avail drawback or CENVAT credit of the duties of
excise leviable under the Fourth Schedule to the said Act, against the amount
debited in the said scrip and validated at the time of clearance.
Explanation. – For the purposes of this notification -
(a)
"Foreign Trade Policy" means the Foreign Trade Policy, 2015-2020, published by
the Government of India in the Ministry of Commerce and Industry vide
notification number 01/2015-2020, dated the 1st April 2015 as amended from time
to time;
(b) “Garments and Made-ups” shall have the same meaning assigned to
them in the Ministry of Textiles’ notification No. 14/26/2016-IT (Vol. II),
dated the 7th March 2019 notifying the
Scheme for Rebate of State and Central
Taxes and Levies on Export of Garments and Made-ups.
(c) "Regional Authority"
means the Director General of Foreign Trade appointed under section 6 of the
Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer
authorised by him to grant an authorisation including a duty credit scrip under
that Act.
[F. No. 605/04/2020-DBK]
(Gopal Krishna Jha)
Director (Drawback)
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