Circular No. 610 dated 1st
January 2002
I
am directed to refer to the Central Excise Manual, which has been issued by the
Board on 31.8.2001and Board�s circular No. 586/23/2001-CX dated the 12th
September 2001 wherein the facility of storage of non-duty paid goods outside
factory premise was extended to Sugar only.
2.���� Representations
have been received from the field formations as well as from the trade
associations in this regard stating that the facility, which was available
under erstwhile Rule 47(5) of the Central Excise Rules, 1944 was not extended
under Central Excise (No.2) Rules 2001 and this is causing a lot of hardship to
the trade.
3.���� The
matter has been examined by the Board. It is the view that in exceptional
circumstances such as envisaged under erstwhile Rule 47 (5) of Central Excise
Rules, 1944 the facility of non-duty paid goods outside the factory premise,
without payment of duty, may be made available to ensure no hardship is caused
to the trade. However, this is subject to adequate revenue safeguards.
4.����� The field
formations may suitably be informed.
5.����� Receipt of this
Circular may please be acknowledged.
6.����� Hindi version
will follow.