Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Circular No. 884 / 04/2009-CX
New Delhi dated the March 26, 2009
Subject:- Export Warehousing- extension of facility to for inclusion of
Thiruvallur district in the state of Tamilnadu -reg.
I am directed to refer to Board’s
Circular No. 581/18/2001-CX dated 29th June,
2001 which inter alia, specifies conditions, procedures, class of exporters and
places under sub-rule (2) of rule 20 of Central Excise Rules, 2002 for
warehousing of excisable goods for the purpose of export. In paragraph 2(2) of
the said Circular, the Board has specified places where warehouses may be
established. Representations have been received from the trade as well as field
formations to include the district of Thiruvallur in the state of Tamilnadu in
the list of places mentioned in the said Circular.
- The matter has been examined. Board is of the view that extension of the
facility of export warehousing to Thiruvallur district in the state of Tamilnadu
would facilitate the trade and industry. Accordingly, it is decided to amend
paragraph 2(2) of the said Circular dated 29.06.2001 to include Thiruvallur
district in the state of Tamilnadu.
- Further, it is noticed that Kanpur had originally been included in paragraph
2(2) of said Circular. However, it has been inadvertently omitted during
subsequent amendment to the said circular vide circular No. 626/17/2002-CX dated
06.03.2002. Accordingly, all circulars issued to amend paragraph 2(2) of
circular dated 29.06.2001 stand amended to include “Kanpur” in the list of
places.
- In view of the above, the said paragraph shall now read as follows:
“(2) Places: The warehouses may be established and registered in Ahmedabad,
Bangalore, Kolkata, Chennai, Delhi, Hyderabad, Jaipur, Kanpur, Ludhiana, Mumbai,
the districts of Pune and Raigad in the state of Maharashtra, the district of
East Midnapore in the state of West Bengal, the district of Kancheepuram in the
state of Tamilnadu, the district of Indore in the state of Madhya Pradesh, the
taluka Ankleshwar in the district of Bharuch in the state of Gujarat, Navi
Mumbai in the district of Thane in the state of Maharashtra, Sholinghur in the
district of Vellore in the state of Tamilnadu, Bidadi in the Bangalore Rural
District, Karnataka and the district of Thiruvallur in the state of Tamilnadu. ”
- Trade & industry as well as field formations may please be informed suitably.
- Hindi version will follow.
Yours faithfully,
( RAHUL NANGARE)
Under Secretary to the Government of India
F.No. 209/03/2009-CX-6