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 Free Sample Now

Which service(s) are you interested in?
+


What is New?

Date: 13-01-2017
Customs Notification No. 04/2017 (NT)
Tariff value Notification in respect of Fixation of tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver

Date: 12-01-2017
Customs Notification No. 03/2017 (NT)
Regarding in amendment in Notification no. 131/2016-Customs (N.T.) dated 31.10.2016 relating to AIR of duty drawback

Date: 12-01-2017
RBI/2016-17/212 A.P. (DIR Series) Circular No. 27
Evidence of Import under Import Data Processing and Monitoring System (IDPMS)

Date: 12-01-2017
RBI/2016-17/211 A.P. (DIR Series) Circular No. 26
Exim Bank's GoI supported Line of Credit of USD 0.17 million to the Government of the Republic of Burundi

Date: 12-01-2017
Service Tax Notification No. 4/2017 (ST)
Seeks to amend notification No. 26/2012-ST dated 20.06.2012 so as to rationalize the abatement for tour operator services

Date: 12-01-2017
Service Tax Notification No. 3/2017 (ST)
Seeks to amend notification No. 30/2012-ST dated 20.06.2012 so as to specify the person complying with the sections 29, 30 or 38 read with section 148 of the Customs Act, 1962 (52 of 1962) as the person liable for paying service tax in case of services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India.

Date: 12-01-2017
Service Tax Notification No. 2/2017 (ST)
Seeks to amend Service Tax Rules, 1994 so as to, (i) exclude such persons from the definition of aggregator who enable a potential customer to connect with persons providing services by way of renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes subject to fulfillment of certain conditions; (ii) Specify the person complying with the sections 29, 30 or 38 read with section 148 of the Customs Act, 1962 (52 of 1962) as the person liable for paying service tax in case of services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India.

Date: 12-01-2017
Service Tax Notification No. 1/2017 (ST)
Seeks to amend notification No. 25/2012-ST dated 20.06.2012 so as to (i) withdraw the exemption from service tax for services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India; (ii) exempt services provided by a business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch.

Date: 11-01-2017
Central Excise Notification No. 01/2017 CE (NT)
Notification under Section 11C of the Central Excise Act on Plain (un-modified) Tamarind Kernel Powder falling under heading 1302

Date: 11-01-2017
Notification No. 02/2017-Customs (ADD)
Seeks to levy provisional ant-dumping duty on 'Colour coated/pre-painted flat products of alloy or non-alloy steel' originating in or exported from People's Republic of China and European Union for a period of six months (unless revoked, superseded or amended earlier).



Exim Guru Copyright © 1999-2017 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