Notification No. 145 dated 19th May 1989
(As amended by 70/90, 96/95)
In exercise of the powers conferred by sub-section (1) of
section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central
Government, being satisfied that it is necessary in the public interest so to
do, hereby exempts the goods specified in column (3) of the Table hereto
annexed and falling under the sub-heading No. of the Schedule to the Central
Excise Tariff Act, 1985 (5 of 1986) specified in the corresponding entry in column
(2) of the said Table (hereinafter referred to as the goods) when brought into
duty free shops in the arrival halls at the customs airports from the factories
of their manufacture situated in India for sale, in foreign currency, to
passengers arriving from abroad, from the whole of the duty of excise leviable
thereon which is specified in the said Schedule, subject to the following
conditions, namely: -
(a)���� the owner of the duty free shop or his
agent (hereinafter referred to as the consignee) is authorised to store and
sell the goods, in foreign currency, in the said duty free shop to passengers
arriving from abroad, by the Commissioner of Customs having jurisdiction in the
customs airport (hereinafter referred to as the Commissioner of Customs);
(b)���� the consignee brings the goods directly
from the factory of manufacture to the said duty free shop;
(c)���� the goods so brought are sold, only in
foreign currency, to the passengers arriving from abroad;
(d)���� if due to any special circumstances, the
goods are to be taken back by the consignee to the manufacturer or for home
consumption, then the consignee shall make an application to the Commissioner
of Customs, indicating the reasons, who after satisfying himself about the need
and circumstances may allow removal of such goods on payment of excise duty as
applicable on the date of removal and subject to any other condition as he may
deem fit;
(e)������� the procedure set out in the Appendix to this
notification is followed.
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S. No.
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Sub-heading No.
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Goods
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(1)
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(2)
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(3)
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1.
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8519.00
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Turntables
(record decks), record-players, cassette-players and other sound reproducing
apparatus, not incorporating a sound recording device.
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2.
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8520.00
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Magnetic tape recorders and other sound recording
apparatus, whether or not incorporating a sound reproducing device.
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3.
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8521.00
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Video recording or reproducing apparatus.
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4.
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8523.12
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Unrecorded Audio cassettes.
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5.
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8523.14
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Unrecorded Video cassettes
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6.
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8524.22
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Recorded Audio cassettes
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7.
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8524.24
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Recorded Video cassettes
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8.
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8527.00
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Reception apparatus for radio broadcasting, whether or not
combined, in the same housing, with sound recording or reproducing apparatus
or a clock.
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9.
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8528.00
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Television receivers (including video monitors and video
projectors), whether or not combined, in the same housing, with
radio-broadcast receivers or sound or video recording or reproducing
apparatus.
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Appendix: Procedure to regulate the movement of
the goods for sale, in foreign currency, at the duty free shops in the arrival
halls of customs airports
(a)���� Application for obtaining the goods free of
duty: Any person
intending to obtain the goods free of duty for sale, in foreign currency, in
duty free shops located in the arrival halls at the customs airports shall make
an application in writing to the Assistant Commissioner of Customs having
jurisdiction in the customs airport (hereinafter referred to as the Assistant
Commissioner of Customs) stating therein the quantity of the goods
required.� The application shall also be
accompanied with a declaration stating that the goods will be sold to
passengers coming from abroad on receipt of payment in foreign currency
only.� The Assistant Commissioner may
grant the permission after causing such enquiries to be made as he may deem fit
and the applicant shall then enter into a bond in the form given in Annexure-A below with such surety or
sufficient security, for such amount and under such conditions as the Assistant
Commissioner of Customs may approve:
Provided that in the event of death,
insolvency or insufficiency of the surety, or where the amount of the bond is
inadequate, the Assistant Commissioner of Customs, in his discretion, demand a
fresh bond, and may, if the security furnished for a bond is not adequate,
demand additional security.
After the grant of the permission
and execution of the bond by the applicant, the officer of customs-in-charge of
the duty free shop shall issue a certificate, in the form given in Annexure-B below certifying that -
(i)������������������������ the said applicant has
been authorised to store and sell the goods, in foreign currency, to passengers
arriving from abroad, by the Commissioner of Customs upto��.
(ii)����������� the said applicant has executed a
bond in the form given in Annexure-A
with the Assistant Commissioner of Customs showing the number and particulars
of the bond; and
(iii)���������� the specimen signature of the said
applicant or his agent furnished on the body of the certificate is genuine and
he would attest it.� The certificate
shall be sent by the said officer-in-charge under registered post
(acknowledgment due) to the factory from which the goods are to be obtained.� A copy of the certificate shall also be sent
by the said officer-in-charge to the Superintendent in-charge of the range of
the factory, from where the goods are to be obtained.
(b)���� Removal of goods to duty free shop: On receipt of the aforesaid
certificate the owner of the factory from where the goods have to be removed or
his agent (consignor) shall prepare an application in the form given in Annexure-C below in quadruplicate for
removal of the goods mentioning clearly the number and date of the bond as
given in the certificate issued by the officer of customs-in-charge of the duty
free shop Removal application in Annexure-C
must be serially numbered.� Separate
Serial Nos. should be given for each financial year. �The Serial Number must be noted on all the copies.� Whenever any removal application has to be
cited in the course of correspondence, the name of the factory, the Serial
Number and date of Annexure-C shall always
be quoted as reference.� The consignor
shall, however, intimate to the Central Excise Officer in charge of the factory
of removal about the removal of goods at least 24 hours before such removal is
expected to take place.
(c)���� Marking of the packages: Packages to be marked and addressed
to be noted in the application. The owner of the factory of removal or his
agent (consignor) must-
(i)������������ ensure
that packages bear proper marking and number,
(ii)����������� ensure that all copies of Annexure �C� are prominently marked
�Intended for sale at duty free shop in the arrival hall at the
__________________customs airport�;
(iii)���������� give the full address of the factory
of removal as well as of the Superintendent-in-charge of the range under which
the factory falls and the Commissionerate to which it is attached.
(iv)����������� take care that whenever any of the
said addresses is used for dispatching purposes the full address of the
Superintendent-in-charge of the range including the name of the district is
properly reproduced.
(d) ��� Preparation of Gate Pass: The consignor shall also prepare a
gate pass in form G.P. 2 in Appendix-1 (Central Excise Series No. 65AA) to the
Central Excise Rules, 1944, in respect of the goods proposed to be removed from
his factory and will thereafter clear the goods on his own without any
verification by any Central Excise Officer.
(e)���� Disposal of documents in Annexure-C and Gate Pass: The consignor shall send the
original and triplicate copy of Annexure-C
and original copy of the gate pass alongwith the consignment to the
consignee.� The duplicate copy of Annexure-C will be sent by the consignor
to the Assistant Commissioner of Customs.�
The quadruplicate copy of Annexure-C
alongwith a copy of the gate pass will be sent by the consignor to the Central
excise Officer-in-charge in his factory within 24 hours of the removal of the
consignment in question.� The said
officer-in-charge shall maintain an account of all such removals in Annexure-D below.
(f)����� Action at destination: On receipt of the duplicate copy by
the Assistant Commissioner of Customs, it must immediately be entered in the
�Record of Receipts in Bond� given in Annexure-E
below and forwarded the same day to the officer of customs in charge of the
duty free shop.� The entries in this
record should be verified against relative entries of the record of goods
prescribed by the Commissioner.
(g)���� Responsibility for further accounting: After receipt of the goods from a
manufacturer, proper accounting of the goods shall be the responsibility of the
consignee and the officer of customs in charge of the duty free shop.
(h)���� Examination of the consignment of receipt: The consignee must give intimation
of the arrival of the consignment at this premises to the officer of customs in
charge of the duty free shop without any delay and should store the same
separately and intact, pending examination and check by the said officer and
the said officer, after taking account of the goods, will identify them with
the marks and numbers, and check the consignment in full.� Thereafter, he shall complete the
certificate on the duplicate copy received from the consignor and original and
triplicate copy of the applications presented by the consignee, return
duplicate to the Central Excise officer in charge of the factory of removal
direct and triplicate to the consignee for despatch to the consignor after
nothing thereon the deficiency or excess, if any.
(i)����� Re-entry: If the duplicate application is
received by the Officer of customs in charge of the duty free shop before the
arrival of the goods is reported to him by the consignee, he must keep it
pending securely and systematically filed in a file marked �Pending Duplicate
Annexure-C Application� and record the particulars of the consignment in his
�Record of Receipts in Bond� as in Annexure-E
below and no sooner the consignment is received, he shall follow the procedure
prescribed in paragraph (h) above.
(j)�������� Accounting
and Sale:
(1)����������� The
goods covered by this procedure shall be kept in the duty free shop.
(2)����������� The goods shall be accounted for in
the Stock Register to be maintained in the form as in Annexure �F� below.
(3)����������� Every sale shall be covered by a
sale voucher in the form as in Annexure G
below.
(4)����������� The sale voucher shall be serially
numbered and prepared in duplicate, the original for the passenger and the
duplicate (carbon copy) to be retained at the duty free shop.� Duplicate copy shall be available for
inspection by the Officer of Customs-in-charge of the duty free shop at all
reasonable times.
(5)����������� All
sales made in a day shall be accounted for daily in the said Stock Register.
(6)
(i)���� Entries in the said Stock Register shall be attested by the
Manager of the duty free shop or his agent daily unless there is no transaction
on a particular day.
(ii)��� The officer of customs-in-charge shall also check the said Stock
Register daily and put his signatures thereon in token of the checks exercised
by him.
(k)���� Duty leviable on the goods not duly
accounted for as having been sold in foreign currency to passengers arriving
from abroad, etc.: If any goods obtained under this procedure are not duly accounted for
to the satisfaction of the Assistant Commissioner of Customs as having been
sold, in foreign currency, to the passengers arriving from abroad, the applicant
shall, on demand, immediately pay the duty of excise leviable on such
goods.� The authorisation granted to the
applicant, may at any time be withdrawn by the Commissioner of Customs if a
breach of the procedure is committed by the applicant his agent or any person
employed by him.� In the event of such a
breach, the Commissioner of Customs may also order the forfeiture of the
security deposited under paragraph (a) above and may also confiscate the goods
and all goods in store in the premises of the applicant.
(I)����� Despatch of duplicates by registered
post-acknowledgment due: Despatch of duplicate application in Annexure-C referred to in paragraph (e)
above must always be made by registered post-acknowledgment due, and the postal
receipt of registration must be systematically filed by the consignor and
presented for inspection to the Central Excise Officer-in-charge of the factory
whenever required.
(m)��� Demand of duty on goods not reaching
destination: If
the certificate of receipt of consignment of the goods despatched to the
consignee [as per paragraph (h)] is not received back by the consignor within
30 days of the removal of the goods or within such extended period as may be
allowed by the Assistant Commissioner of Central Excise, it shall be the
responsibility of the consignor himself to pay the duty of excise leviable on
the consignment by a debit entry in his account-current.� However, in such cases where the consignor
produces proof of receipt of consignment to the satisfaction of the Central
Excise Officer-in-charge of the factory after payment of duty in the manner
indicated above, he will be eligible for grant of refund on the duty so paid by
making an application.
The Central Excise Officer-in-charge
of the factory may also demand duty on a consignment the certificate in respect
of which has not been received within the stipulated period.� In such cases if the consignor has already
paid the duty leviable on the consignment by a debit entry on his account-current,
the said Central Excise Officer may intimate the officer of customs-in-charge
of the duty free shop about the particulars of such deposit in reply to the
said notice of demand.
(n)���� Action by the Central Excise
Officer-in-charge of the factory of removal in case of non-receipt of Annexure-C Certificate: If duplicate copy of Annexure-C is not returned to the
Central Excise Officer-in-charge of the factory of removal within a fortnight
of the removal of consignment, reminders must be issued regularly at weekly
intervals to the Officer of customs-in-charge of the duty free shop.� If, despite such reminders the duplicate
copy of Annexure-C is not received
within two months of the date of removal of the consignment, the matter should
be reported to the Assistant Commissioner of Central Excise in whose charge the
consignor operates, who will either secure a satisfactory proof of the
consignment having been duly received by the consignee or ensure that the duty
of excise properly due on the goods not so received at destination is recovered.
(o)���� Verification of the use of non-duty paid
goods: On
receipt by the consignee, the goods shall be sold, in foreign currency, to the
passengers arriving from abroad.� It
shall be the responsibility of the person-in-charge of the duty free shop to
ensure that all the goods have been fully accounted for and sold in foreign
currency to the passenger arriving from abroad to the satisfaction of the
Assistant Commissioner of Customs.
ANNEXURE � A: BOND (WITH SURETY) FOR THE
DUE ARRIVAL OF THE GOODS REMOVED FROM A FACTORY TO DUTY FREE SHOP IN THE
ARRIVAL HALL OF THE CUSTOMS AIRPORT
(Delete the letters and words not applicable)
I/ we (1)________________ of _______________ [hereinafter
called the obligor(s)] and (2) I/ we _______________ of ________________
(hereinafter called the surety) am/are jointly and severally bound to the
President of India in the sum of Rupees _______ to be paid to the President of
India for which payment I/We jointly and severally bind myself/ourselves and
my/our legal representatives.
The above bounded obligor(s) being permitted to remove the
goods described in his/their application No ________ dated __________ from the
factory at __________ to the duty free shop in the arrival hall of customs
airport at________________
The condition of this bond is that if the obligor(s) and
his/their legal representatives shall observe all the provisions of the
notification No. 145/89-Central Excises, dated the 19th May, 1989,
and all the provisions of the Central Excise Rules, 1944, and all such
amendments thereto, as may be issued from time to time, to be observed in
respect of the goods so transferred.
And, if all the said goods are duly removed to the duty free
shop in the arrival hall of the customs airport before the _________ day of
_________19___.
And, if all the said goods are sold, in foreign currency, to
passengers arriving from abroad.
This obligation shall be void.
Otherwise and on breach or failure in the performance of any
part of this condition, the same shall be in full force.
I/ we declare that this bond is given under the orders of
the Central Government for the performance of an Act in which the public are
interested.
Place: _______________���������������������������������������������������������������������
������������������������������������������������������������������������� ����������������������� Signature(s) of
Obligor(s): _________________________________
Date: ________________
Witnesses:
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Name
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Address
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Occupation
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1
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2
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Place: ______________
����������������������������������������������������������� Signature
of Surety __________________________________
Date: ______________������������������������������� �
Witnesses:
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Address
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Occupation
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Accepted by me this____________ day of _____________19___.
Assistant Commissioner of Customs (for and on behalf of the
President of India) ___________________________
������������������������������������������������������ �
ANNEXURE � B: CERTIFICATE FOR
REMOVAL OF THE GOODS UNDER BOND
No _________
Date ____________
This is to certify that:
(1)���� Mr./Messrs
______________________________________________________________________________________________________________
(Name and address) is/ are authorised to store and sell the goods, in foreign
currency, to passengers arriving from abroad by the Commissioner of Customs upto____________
(2)���� That he/ they has/ have executed a bond, as
required, under notification No. 145/89-Central Excises, dated the 19th
May, 1989 for Rs. __________________ with the Assistant Commissioner of Customs
_____________________ and as such may be permitted to remove
___________________(Qty.) of ___________________________ goods from the units
at _____________________________________ to duty free shop in the arrival hall
of customs airport at___________.
(3)������� That the
specimen signatures of his/ their authorised agent namely Shri
______________________________ are furnished here below duly attested:
Specimen Signatures of owner or his authorised agent:
__________________________________���������������� Sd/
Attested __________________
Officer of Customs-in-charge of duty free shop
_________________________________________
ANNEXURE - C: APPLICATION FOR REMOVAL OF
THE GOODS FROM A FACTORY TO DUTY FREE SHOP IN THE ARRIVAL HALL AT THE CUSTOMS
AIRPORT
Range _______________����������������������������������������������������������������������������������������������������������� (Original/
Duplicate/ Triplicate/ Quadruplicate)
I/ we holder(s) of Central Excise Licence No.
_________________________________________________________________________apply
for leave to remove the undermentioned goods from the factory at
________________________________________________________ to the duty free shop
of Mr./Messrs
_____________________________________________________________________________________
in the arrival hall at customs airport at __________________.
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No. and
date of entry in RG 1 register
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Description
of goods
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No. and
description of packages
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Gross
weight of packages
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Marks and
number of packages
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Quantity
of goods
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Value
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Duty
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Manner of
transport
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Remarks
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Rate
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Amount
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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(7)
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(8)
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(9)
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(10)
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(11)
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2.�������� The
aforesaid Mr./Messrs
____________________________________________________________________________________________
have executed a bond at destination; bearing No ___________________ dated
___________ for Rupees _____________________________________. (Delete the
entries not applicable)
A certificate from the officer of customs-in-charge of the
duty free shop at __________________________ in Annexure B to the notification
No. 145/89-Central Excises, dated the 19th May, 1989 is attached.
3. I/ we hereby declare the above particulars to be true.
Place: ___________ ����������������������������������������������������� Signature
of Consignor(s)/ Owner(s) or his/their authorised agent _______________________
Date: ___________������������������������������������������������
���������������������������������������������������������
(1) CERTIFICATE OF CENTRAL EXCISE OFFICER IN-CHARGE
OF FACTORY OF REMOVAL
To
The Officer of Customs
In-charge of the duty free shop
_______________________.
I hereby certify that the consignment conforms in all
respects to the description given above and I have permitted removal under
Transport permit in Form G.S. No. _______________________ dated ___________.
Place: ____________ ��� ���������������������Signature of Range
Superintendent ___________________
Date: _____________
(2) CERTIFICATE OF
OFFICER-IN-CHARGE OF THE DUTY FREE SHOP IN THE ARRIVAL HALL OF THE CUSTOMS
AIRPORT
To
The Central Excise Officer,
In-charge of factory of removal,
_____________________ .
I hereby certify that the consignment arrived at and that
the goods conform in all respects to the description given
above/overleaf/except for the following discrepancies and that they have been
entered under Entry No.___________ dated __________of the Stock Register
prescribed by the Commissioner of Customs.
Place: ____________ ��������������������������������������� Officer
of Customs-in-charge of duty free shop _____________________________
Date: _____________
ANNEXURE - D: RECORD OF REMOVALS
IN BOND
Range Officer_______________
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Sl.No.
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Annexure C
to Notifn. No. 145/89-Central Excises, dated the 19th May, 1989
No. & Date
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Name and
address of the factory of removal
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GoodsS
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Destination
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No. and
date of bond
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Date of
despatch to A.C.C. and destination
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Date of
reminders issued for return
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Date of
return of duplicate
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Date of
despatch to A.C. of Cen. Ex. for record
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Whether
triplicate of Annexure C received by consignor from consignee Yes/No.
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Date of
receipt
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Gain
(Plus) or Loss (Minus) in transit
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Action
taken on gain/loss
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Remarks
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Description
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Net
quantity despatched
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Name and
address of the duty free shop
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Gain
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Loss
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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(7)
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(8)
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(9)
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(10)
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(11)
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(12)
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(13)
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(14)
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(15)
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(16)
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(17)
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Duplicate Annexure C to notification No. 145/89-Central
excises, dated the 19th May, 1989.
�
ANNEXURE - E: RECORD OF RECEIPT IN
BOND
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Sl. No.
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Annexure C
to notification No. 145/89-CE., dated 19th May, 1989.
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No. and
date of Gate Pass
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Description
of goods
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Rate of
duty
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No. of
packages
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Net
quantity
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Name, and
address of consignor
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Duplicate
of Annexure � C
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Gain
(Plus) or Loss (Minus) in transit
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Action
taken on gain/loss
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Remarks
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Date of
receipt
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Date of
return
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Gain
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Loss
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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(7)
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(8)
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(9)
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(10)
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(11)
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(12)
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(13)
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(14)
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ANNEXURE � F: STOCK REGISTER OF GOODS
BROUGHT TO DUTY FREE SHOP IN THE ARRIVAL HALL OF THE CUSTOMS AIRPORT FOR SALE,
IN FOREIGN CURRENCY, TO PASSENGERS ARRIVING FROM ABROAD
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Date
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Opening balance
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Annexure-C No. and date
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Receipts G.P.2 No. and date
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Qty recd.
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Total
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Sl.
No.(s) of the sale voucher(s)
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Qty
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Value realised
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Closing balance
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Signature of the Manager of duty
free shop or his agent
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Signature of the Officer of Customs
in-charge of duty free shop
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Remarks
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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(7)
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(8)
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(9)
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(10)
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(11)
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(12)
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(13)
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ANNEXURE - G
Name and address of the duty free shop
CASH MEMO OF THE GOODS
Date ___________
Duty Free Shop ______________________ Customs Airport
�
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Qty.
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Particulars of the goods
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Rate
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Foreign Currency
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Amount (In figures):
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Total:
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Name (Block Capitals)_________________________________ (Port
of Embarkation)
Address
_____________________________________________________________________________________________________________
(Port of Destination)
Nationality:________________________________
Flight No._________________________________
Passport No.______________________________
Value in Rupees
__________________________________________________________
Rs. _______________________
Signature of the Manager/ Agent of duty free shop
________________________________