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Certain Clarifications Regarding Central Excise (Removal of Goods under
Concessional Rate of Duty) Rules, 2001
Central
Excise Circular No. 657 dated 5th September 2002
I
am directed to refer to Central Excise (Removal of Goods under Concessional Rate
of Duty) Rules, 2001 and Board's Circular No. 617/ 8/ 2002 - CX dated 6.2.2002
relating to movement of goods outside the factory and to say that
representations have been received from the trade expressing some difficulties
in operating under the said Rules in the following circumstances:
(i) Removal of goods received
under the said Rules after having been partially processed during the use in the
industrial process;
(ii)
Removal of such goods for any other processes besides test, repair,
refining and reconditioning.
2. Board has examined the matter. Under
erstwhile Central Excise Rules, 1944 provisions relating to the above mentioned
situations were provided for under Chapter X. It is the view of the Board that
these factors can be extended under the new Rules also. It is also the view of
the Board that though there is Commissioner of Central Excise can allow removal
of goods in the situations mentioned above under Rule 31 of the Central Excise
Rules, 2002.
3. Accordingly, it is clarified that goods
received under Central Excise (Removal of Goods under Concessional Rate of Duty)
Rules, 2001 may be allowed, to be removed to a place outside the factory as such
or after having been partially processed for test, repair, refining,
reconditioning or carrying out any other operations necessary for completing the
industrial processes and return thereafter to the factory for further use in the
industrial processes. Further, the
said removal may be allowed by Commissioner of Central Excise by exercising
powers conferred under Rule 31 of the Central Excise Rules, 2002 subject to
safeguard of revenue.
4.
The Board Circular No.617/8/2002-CX dated 6.2.2002 is modified to the
extent mentioned supra.
5.
The field formations may suitably be informed.
6.
Receipt of this Circular may please be acknowledged.
7.
Hindi version will follow.
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