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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
Notification No. 01/2019-Central Excise
New Delhi, the 9th April, 2019
G.S.R. ___ (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central
Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the
public interest so to do, hereby directs that each of the notifications of the Government of India,
Ministry of Finance (Department of Revenue), specified in column (2) of the Table below shall be
further amended in the manner as specified in the corresponding entry in column (3) of the said
Table, namely:-
| Serial Number |
Notification number and date |
Amendments |
| (1) |
(2) |
(3) |
| 1. |
20/2015-Central Excise, dated the 8th April, 2015 [G.S.R. No.
271(E), dated the 8th April, 2015] |
In the said notification, after paragraph 2, following paragraph
shall be inserted namely:-
“3. Notwithstanding anything contained in
paragraph 2 above, in respect of the said scrip issued on or after the
10th April, 2019 electronically without a physical copy for a port of
registration enabled on the customs automated system, the exemption
shall be subject to the following conditions, namely:-
(1) that the
conditions (1) to (3) specified in paragraph 2 of the notification No.
24/2015-Customs, dated the 8th April, 2015 [G.S.R.269(E), dated the 8th
April, 2015] are complied and the said scrip has been registered with
the Customs Authority at the port of registration specified in the said
scrip (hereinafter referred to as the said Customs Authority);
(2) that
the holder of the scrip, who may either be the person to whom the scrip
was originally issued or a transferee-holder, presents details of 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 to as the
said Officer) and the description, quantity, value of the goods to be
cleared and the duties leviable thereon, but for this exemption;
(3)
that the said Customs Authority, taking into account the debits already
made towards imports under
notification No. 24/2015-Customs, dated the
8th April, 2015 [G.S.R.269(E), dated the 8th April, 2015], the debits
made under notification No. 10/2015-Service Tax, dated the 8th April,
2015 [G.S.R.273(E), dated the 8th April, 2015] and this exemption, shall
debit the duties leviable, but for this exemption electronically in the
customs automated system and send written advice of these actions to the
said Officer;
(4) that at the time of clearance, the holder of the scrip
submits 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;
(5) that based
on the written advice received from the said Customs Authority and the
said undertaking, the said Officer endorses the clearance particulars
and validates, on the face of the said written advice, 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;
(6) that
the said Officer shall give duly attested copies of the said endorsed
written advice to the scrip holder and the manufacturer, who retains it
in support of the clearance under this notification;
(7) 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 Fourth Schedule to the Central Excise Act, 1944 (1 of 1944),
against the amount debited in the said scrip and validated at the time
of clearance.”. |
| 2. |
21/2015-Central Excise, dated the 8th April, 2015 [G.S.R. No.
272(E), dated the 8th April, 2015] |
In the said notification, after paragraph 2, following paragraph
shall be inserted namely:-
“3. Notwithstanding anything contained in paragraph 2 above,
in respect of the said scrip issued on or after the 10th April, 2019
electronically without a physical copy for a port of registration
enabled on the customs automated system, the exemption shall
be subject to the following conditions, namely:-
(1) that the conditions (1) and (2) specified in paragraph 2 of
the
notification No. 25/2015-Customs, dated the 8th April, 2015
[G.S.R. 270(E), dated the 8th April, 2015] are complied and the
said scrip has been registered with the Customs Authority at the
port of registration specified in the said scrip (hereinafter
referred to as the said Customs Authority);
(2) that the holder of the scrip, who may either be the person
to whom the scrip was originally issued or a transferee-holder,
presents details of 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 to as the said Officer) and
the description, quantity, value of the goods to be cleared and the
duties leviable thereon, but for this exemption;
(3) 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 [G.S.R. 270(E),
dated the 8th April, 2015], the debits made under notification No.
11/2015-Service Tax, dated the 8th April, 2015 [G.S.R. 274(E),
dated the 8th April, 2015] and this exemption, shall debit the
duties leviable, but for this exemption electronically in the
customs automated system and send written advice of these
actions to the said Officer;
(4) that at the time of clearance, the holder of the scrip
submits 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;
(5) that based on the written advice received from the said
Customs Authority and the said undertaking, the said Officer
endorses the clearance particulars and validates, on the face of
the said written advice, 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;
(6) that the said Officer shall give duly attested copies of the
said endorsed written advice to the scrip holder and the
manufacturer, who retains it in support of the clearance under
this notification;
(7) 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 Fourth Schedule to the
Central Excise Act, 1944 (1 of 1944), against the amount debited
in the said scrip and validated at the time of clearance.”. |
[F. No. 605/23/2018-DBK]
(Anand Kumar Jha)
Under Secretary to the Government of India
Note:
(1) The principal
notification No. 20/2015-Central Excise, dated the 8th April, 2015 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.271 (E),
dated the 8th April, 2015 and was last amended by
notification number 17/2017-Central Excise,
dated the 30th June 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R.755 (E), dated the 30th June, 2015.
(2) The principal
notification No. 21/2015-Central Excise dated the 8th April, 2015 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 272 (E),
dated the 8th April, 2015 and was last amended by
notification number 17/2017-Central Excise,
dated the 30th June 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R.755 (E), dated the 30th June, 2015.
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