GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 21/ 2015 – Central Excise
New Delhi, the 8th April, 2015.
G.S.R. 272 (E).– In exercise of the powers conferred by sub-section (1) of
section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section
(3) of section 3 of the Additional Duties of Excise (Goods of Special
Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the
Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of
1978), the Central Government, on being satisfied that it is necessary in the
public interest so to do, hereby exempts the goods specified in the First
Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of
1986), when cleared against a Service Exports from India Scheme duty credit
scrip issued by the Regional Authority under paragraph 3.10 read with paragraph
3.08 of the Foreign Trade Policy (hereinafter referred to as the said scrip)
from, -
- the whole of the duty of excise leviable thereon under the First Schedule
and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986);
- the whole of the additional duty of excise leviable thereon under section 3
of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58
of 1957); and
- the whole of the additional duty of excise leviable thereon under section
3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978
(40 of 1978).
2. The exemption shall be subject to the following conditions, namely:-
- that the conditions (1) and (2) specified in paragraph 2 of the
Notification
No. 25/2015-Customs, dated the 8th April, 2015 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);
- 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;
- that the said Customs Authority, taking into account the debits already made
towards imports under
Notification No. 25/2015-Customs, dated the 8th April,
2015, the debits made under Notification No.11/2015-Service Tax, dated the 8th
April, 2015 and this exemption, shall debit the duties leviable, but for this
exemption in or on the reverse of the said scrip and also mentions the necessary
details thereon, updates its own records and sends written advice of these
actions to the said Officer;
- 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;
- 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;
- 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
- 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 First Schedule and the Second Schedule to the Central Excise Tariff
Act, 1985 (5 of 1986), section 3 of the Additional Duties of Excise (Goods of
Special Importance) Act, 1957 (58 of 1957) and section 3 of the Additional
Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), against
the amount debited in the said scrip and validated at the time of clearance.
Explanation. - For the purposes of this notification, -
- "Capital goods" has the same meaning as assigned to it in paragraph 9.08 of
the Foreign Trade Policy;
- "Foreign Trade Policy" means the Foreign Trade Policy, 2015-2020, published
by the Government of India in the Ministry of Commerce and Industry notification
number 01/2015-2020, dated the 1st April 2015 as amended from time to time;
- "Goods" means any inputs or goods including capital goods;
- “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 the said Act.
[F.No.605/55/2014-DBK]
(Sanjay Kumar)
Under Secretary to the Government of India
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