Wait...

Online India Export Import Data Search

Complete Training Video : Click Here

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?

Get Sample Now

Which service(s) are you interested in?
 Export Data
 Import Data
 Both
 Buyers
 Suppliers
 Both
OR
 Exim Help
+


What is New?

Date: 18-05-2017
Notification No.49/2017 - Customs (N.T.)
Rate of exchange of conversion of the foreign currency with effect from 19th May, 2017

Date: 16-05-2017
Notification No.48/2017 - Customs (N.T.)
Seeks to amend the Customs notification No. 84/2007-Customs (N.T.) dated 17th August, 2007 to give effect to the amendments to Rules of Origin of India-Chile PTA

Date: 16-05-2017
Notification No. 20/2017-Customs
Seeks to amend notification no. 12/2012-customs dated 17.03.2012 extending the time period for furnishing the final Mega power project certificate from 60 months to 120 months and extending the period of validity of security in the form of Fixed Deposit Receipt or Bank Guarantee from 66 months to 126 months, in case of provisional mega power projects

Date: 16-05-2017
Notification No. 19/2017-Customs
seeks to amend notification No. 101/2007 – Customs dated 11th September 2007 so as to notify the expanded schedule of tariff preferences under the India-Chile Preferential Trade Agreement (PTA).

Date: 16-05-2017
Notification No. 23/2017-Customs (ADD)
Seeks to levy definitive anti-dumping duty, on imports of Aluminium Foil originating in or exported from China PR

Date: 16-05-2017
Notification No. 22/2017-Customs (ADD)
Seeks to amend notification No. 23/2016-Customs (ADD) dated 06.06.2016 vide which anti-dumping duty was imposed on imports of Polytetraflouroethylene (PTFE) originating in or exported from Russia so as to revise of the amount of anti-dumping duty applicable from US$ 739.77/MT to US$ 874.56/MT

Date: 16-05-2017
Notification No. 21/2017-Customs (ADD)
Seeks to levy definitive anti-dumping duty on import of Amoxycillin originating in or exported from China PR for a period of five years (unless revoked, superseded or amended earlier) in pursuance of final findings of the Directorate General of Anti-Dumping and Allied Duties.

Date: 16-05-2017
Central Excise Notification No. 08/2017
seeks to amend notification no. 12/2012-Central Excise dated 17.03.2012 extending the time period for furnishing the final Mega power project certificate from 60 months to 120 months and extending the period of validity of security in the form of Fixed Deposit Receipt or Bank Guarantee from 66 months to 126 months, in case of provisional mega power projects.

Date: 15-05-2017
Notification No.47/2017 - Customs (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver

Date: 12-05-2017
Notification No. 20/2017-Customs (ADD)
Seeks to impose definitive anti-dumping duty on imports of Aluminium Radiators, Aluminium Radiator Sub-Assemblies and Aluminium Radiator Core, originating in, or exported from, China PR