Wait...

  • >
  • >
  • >
  • >
  • Advance Licence
  • Online India Export Import Data Search

    Procedures for removal of excisable goods without payment of duty for the purpose of use in the manufacture or processing of export goods by a manufacturer who is holder of DEEC and Advance licence under Duty Exemption Scheme, Central Excise Notification No 44/2001 CE(NT), 26-06-2001



    Date: 26-06-2001
    Notification No: Central Excise Notification No 44/2001 CE(NT)
    Issuing Authority: Central Excise  
    Type: Non Tariff
    File No:
    Subject: Procedures for removal of excisable goods without payment of duty for the purpose of use in the manufacture or processing of export goods by a manufacturer who is holder of DEEC and Advance licence under Duty Exemption Scheme
    Procedures for removal of excisable goods without payment of duty for the purpose of use in the manufacture or processing of export goods by a manufacturer who is holder of DEEC and Advance licence under Duty Exemption Scheme

    Notification No. 44 dated 26th June 2001 (NT)

    In exercise of the powers conferred by of sub-rule (3) read with sub-rule (2) of rule 19 of the Central Excise (No.2) Rules, 2001, the Central Board of Excise and Customs hereby notifies the conditions, safeguards and procedures for removal of excisable goods (hereinafter referred to as the� intermediate goods�) from the place of manufacture without payment of duty for the purpose of use in the manufacture or processing of all articles (hereinafter referred to as the �resultant articles�) by a manufacturer who is an holder of a Duty Exemption Entitlement Certificate and an Advance Licence under the Duty Exemption Scheme (hereinafter referred to as �the ultimate exporter�) and their exportation out of India, to any country except Nepal and Bhutan, namely: -

    (i)     the manufacturer of the intermediate goods holds an Advance Intermediate Licence or has applied for such licence to the Licensing Authority and has obtained an acknowledgement for the same, or as the case may be, has been permitted by the licensing authority or the Committee to manufacture for supply of such goods to the ultimate exporter;

    (ii)    the provisions of the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 shall be followed, mutatis mutandis;

    (iii)   the quantity of intermediate goods removed without payment of duty shall not exceed the duty exemption entitlement indicated in the said Certificate;

    (iv)    the intermediate goods shall be utilised by the ultimate exporter for manufacture of resultant articles to be exported or for use as replenishment of duty paid excisable goods of identical specifications and technical characteristics which have been used in the manufacture of resultant articles already exported in discharge of export obligations under a Duty Exemption Entitlement Certificate:
    Provided that the intermediate goods obtained for replenishment of duty paid excisable goods may be utilised for further production in the factory of the ultimate exporter or may be disposed of in such manner as may be specified by the Commissioner of Central Excise having jurisdiction over the factory of the ultimate exporter in terms of the provisions of Export and Import Policy notified under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992);

    (v)    the ultimate exporter makes necessary arrangements for facilitating drawl of samples and subjecting them to such tests as may be directed by the Commissioner of Central Excise having jurisdiction over the factory;

    (vi)    any waste or by-product arising from the process of manufacture undertaken by the ultimate exporter on the intermediate goods obtained under this notification shall be removed on payment of appropriate duty as if such waste is manufactured in the factory of the manufacturer.

    (vii)   that the export of resultant products made out of intermediate products, namely, nylon fibre, nylon yarn, nylon fabrics, polyester fibre, polyester yarn, polyester fabrics, stainless steel sheets, stainless steel strips, magnetic tapes, precious metals, metals clad with precious metals and articles thereof, be made only through -

    (a)          any of the sea ports at Kandla, Mumbai, Nhava Sheva, Cochin, Chennai, Visakhapatnam and Kolkata; or

    (b)          any of the airports at Mumbai, Kolkata, Delhi, Chennai and Bangalore; or

    (c)           any of the internal container depots at Delhi and Bangalore;

    (viii)  the goods shall be exported following the procedures specified in the Ministry of Finance (Department of Revenue) notification no. 42/2001-Central Excise (N.T.) dated 26th June, 2001.

    (ix)    the ultimate exporter submits within thirty days of the expiry of the period specified in the Duty Exemption Entitlement Certificate or Advance Licence or within such extended period as may be permitted by the Licensing Authority or the Committee a detailed summary of the accounts maintained in the proforma specified under the Duty Exemption Entitlement Scheme, along with attested copies of the shipping bills, bills of lading and the Duty Exemption Entitlement Certificate with appropriate entries made by the officers of Customs.

    Explanation: For the purpose of this notification "Advance Licence", "Advance Intermediate Licence", "Duty Exemption Scheme" and "Committee" shall have the same meanings as assigned to them in an Export and Import Policy notified under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992);

           

    DO YOU NEED HELP?







    Enquiry Form

    Fields marked with an asterisk * are required.
    +



    What is New?

    Date: 24-08-2016
    Central Excise Notification No 45/2015
    Amends Notification No.22/2003-Central Excise dated 31.3.2003

    Date: 23-08-2016
    Customs Notification No. 46/2016
    Seeks to further amend Notification No. 96/2008-Customs dated 13.08.2008 so as to include 'Republic of Guinea-Bissau' in the list of countries eligible for preferential tariff under the said notification.

    Date: 22-08-2016
    Service Tax Circular No.199/09/2016–ST
    Services provided to the Government, a local authority or a governmental authority with regard to water supply

    Date: 22-08-2016
    Customs Circular No. 38/2016
    Guidelines regarding Provisional Assessment under section 18 of the Custom Act, 1962

    Date: 22-08-2016
    Customs Notification No. 113/2016 (NT)
    Rescinds Customs (Provisional Duty Assessment) Regulations, 2011 - Notification No. 81/2011-Customs (N.T.) dated the 25th November, 2011

    Date: 19-08-2016
    Notification No. 46/2016-Customs (ADD)
    Seeks to extend the levy of anti-dumping duty on imports of Caustic Soda, originating in, or exported from Chinese Taipei (imposed vide notification No.79/2011-Customs, dated the 23rd August, 2011) for a period of one year i.e. upto and inclusive of the 22nd August, 2017.

    Date: 19-08-2016
    Notification No.47/2016-Customs (ADD)
    Seeks to extend the levy of anti-dumping duty on imports of 1-Phenyl-3-Methyl-5-Pyrazolone originating in, or exported from, People's Republic of China, (imposed vide notification No.80/2011-Customs, dated the 24th August, 2011) for a period of one year i.e. upto and inclusive of the 23rd August, 2017.

    Date: 18-08-2016
    Customs Notification No. 112/2016 (NT)
    Rate of exchange of conversion of the foreign currency with effect from 19th Aug., 2016

    Date: 18-08-2016
    Customs Notification No. 111/2016 (NT)
    Giving the powers of Chief Commissioner to Principal Commissioner who have been given the additional charge vide office orders No. 79/2016 dated 14.07.2016 and 86/2016 dated 26.07.2016

    Date: 18-08-2016
    Central Excise Notification No. 43/2016 CE (NT)
    Giving the powers of Chief Commissioner to Principal Commissioner who have been given the additional charge vide office orders No. 79/2016 dated 14.07.2016 and 86/2016 dated 26.07.2016



    Exim Guru Copyright © 1999-2016 Exim Guru. All Rights Reserved.
    The information presented on the site is believed to be accurate. However, InfodriveIndia takes no legal responsibilities for the validity of the information.
    Please read our Terms of Use and Privacy Policy before you use this Export Import Data Directory.

    EximGuru.com

    C/o Infodrive India
    E-2, 3rd Floor, Kalkaji Main Road
    New Delhi - 110019, India
    Phone : 011 - 40703001