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Date: 19-05-1989
Notification No: Central Excise Notification No 146/1989
Issuing Authority: Central Excise  
Type: Tariff
File No:
Subject: Gem and Jewellery units located in Santa Cruz, Electronics Export Processing Zone, Bombay
Gem and Jewellery units located in Santa Cruz, Electronics Export Processing Zone, Bombay

Notification No. 146 dated 19th May 1989 (As amended by 96/95, 21/97)

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 excisable goods when brought to any gem and jewellery manufacturing unit set up in the Santa Cruz Electronics Export Processing Zone, Bombay (hereinafter referred to as the SEEPZ) from the factories of their manufacture or warehouse situated in any other place in India, for use by such unit in the SEEPZ,  for the manufacture of gem and jewellery intended solely for export, from the whole of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944(1 of 1944), subject to the following conditions, namely: -

(i)     the consignee has been authorised  to establish gem and jewellery manufacturing unit or units in the  SEEPZ;

(ii)    the consignee brings into the SEEPZ the excisable goods directly from factory of their manufacture or warehouse;

(iii)   the excisable goods so brought are used by or on behalf of the consignee in the SEEPZ in connection with the manufacture of gem and jewellery solely meant for export and all such gem and jewellery are exported;

(iv)    the gem and jewellery, including their rejects, manufactured in the SEEPZ shall not be brought to any other place in India, (that is to say), the domestic tariff area, for whatever purpose;

Provided that the plain gold or silver jewellery upto 10% of the value of export of the said jewellery during the preceding financial year by the unit may be allowed clearance into the Domestic Tariff Area by the Development Commissioner in consultation with the Commissioner of Customs if the receipient furnishes a freely transferable Special Import Licence for clearance of such items from SEEPZ and agrees to pay the appropriate duty of excise leviable on such clearance from his Exchange Earners Foreign Currency (EEFC) account in free foreign exchange;�; and

(v)    in the event of such a unit ceasing its operation, gold and other precious metals, alloys, gem and material for the manufacture of gem and jewellery shall be handed over to the Agency nominated in this behalf by the Government of India in the Ministry of Finance (Department of Revenue);

(vi)    the loss of gold in the manufacturing process, not exceeding 3% in the case of studded jewellery, and 2% in the case of handcrafted or machine-made plain jewellery, may be allowed by the Assistant Commissioner of Customs, subject to fulfilment of such conditions as he may specify; and in the case of findings and mountings and the like, the wastage allowed shall be determined on the basis of the weight of the gold content of each findings, mountings and the like exported; (vii) export of gem and jewellery shall be made only by air-freight through Bombay Airport;

(viii)  the excisable goods in the possession of such unit, at any point of time, shall not exceed one year�s requirements of such unit, determined on the basis of its last financial year�s requirements;

(ix)    for in bond movement of duty free excisable goods, the procedure set out in Appendix I to this notification shall be followed.

(x)    the Assistant Commissioner of Customs, may subject to such conditions and  limitations as may be imposed by him and subject to the provisions of the Export-Import Policy, permit the clearance of dead-stock or broken stones into the Domestic Tariff Area, upto 5% of the value of import or indigenous stones on payment of the appropriate duty of excise leviable thereon�; and

2.     Nothing contained in this notification shall apply unless the excisable goods sought to be removed from the factory of their manufacture or warehouses for being brought into the SEEPZ are covered by a letter of authority issued by the Santa Cruz Electronics Export Processing Zone licensing authority.

Explanation: For the purposes of this notification, -

(a) the Santa Cruz Electronics Export Processing Zone shall comprise of the places enclosed by the boundaries as specified in paragraph 3 of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.186/75-Central Excise, dated the 21st August, 1975, as amended from time to time;

(b) �dead stock� means goods which have not been exported for two years after their  manufacture in a unit in the SEEPZ.

 

APPENDIX I: PROCEDURE TO REGULATE �IN BOND� MOVEMENT OF DUTY FREE EXCISABLE GOODS FOR USE IN THE SANTA CRUZ ELECTRONICS EXPORT PROCESSING ZONE, BOMBAY

Any gem & Jewellery unit intending to obtain duty free goods specified in Appendix for use by him in his factory or warehouse situated in the Santa Cruz Electronics Export Processing Zone [hereinafter called (SEEPZ)] shall make an application in writing to the Development Commissioner in proper form to be prescribed by the Development Commissioner, stating therein the annual quantity of the excisable goods required and the purpose for and the manner in which such goods are intended to be used and declaring that the goods will be used for such purpose and in such manner only. The Development Commissioner or any officer duly authorised by him may grant the application after causing such inquiries to be made as he may deem fit and the applicant shall then enter into a bond in B-5 form (Annexure D1 to D4) with such surety or sufficient security, in such amount and under such conditions as the Development Commissioner approves. The Development Commissioner may, however, allow the annual quantity of excisable goods to be brought as furnished by the manufacturer to be extended when a request to that effect is made. The concession shall expire on the 31st December every year, but may be reviewed if the Development Commissioner or a duly authorised officer sees no reason to the contrary:

 Provided that, in the event of death, insolvency or insufficiency of the surety, or where the amount of the bond is inadequate, the Development Commissioner or duly authorised officer, may, 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 application and execution of bond by the applicant, the officer-in-charge of security will issue a certificate, in the enclosed form (Annexure E) certifying that: -

(i)     the applicant is a bonafide plot holder of the gem & jewellery unit in SEEPZ;

(ii)    he has executed a bond in the form B-5 with the SEEPZ authorities showing  the number and particulars of the bond; and

(iii)   the specimen signatures of the authorised agent of the importer furnished on the body of the certificate is genuine and he would attest it. The certificate will be sent by the Security Officer under registered post (acknowledgement due) to the factory or warehouse from which the goods are to be obtained. A copy of the certificate will also be sent by the Security Officer to the Superintendent of Central Excise incharge of the range under which the factory or warehouse, from where the goods are to be received, falls.

 

On receipt of the aforesaid certificate the factory or warehouse (consignor) from where the goods have to be removed shall prepare an application in form A.R. 3-A (as in Annexure �A�) in quadruplicate for removal of non-duty paid goods from one warehouse to another mentioning clearly the number and date of the bond in Form B-5 as per the certificate issued by the officer-in-charge of the security of the SEEPZ. Removal Application in Form A.R.3-A must be serially numbered. The S. No. should be according to the financial year. The S. No. 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 or warehouse, the serial number and date of A.R.-3-A should always be quoted as reference. The consignor shall, however, intimate, to the proper officer about the removal of goods at least 12 hours before such removal is expected to take place.

Packages to be marked and address to be noted in the application. The factory or warehouse of removal (consignor) must -

(i)     ensure the packages bear proper marking and number;

(ii)    ensure that all copies of A.R.3-A are prominently marked �Intended for use in gem & jewellery unit in SEEPZ;

(iii)   give the full address of the factory or warehouse of removal as well as of the Superintendent-in-charge of the range under which the factory falls and the Collectorate to which it is attached.

Whenever any of these addresses is used for despatching purposes, care must be taken by the despatching factory or warehouse to see that the full address of the Superintendent-in-charge of the range including the name of the district is properly reproduced.

The consignor shall also prepare a gate pass in form G.P.2 in respect of the goods proposed to be removed from his warehouse and will thereafter clear the goods on his own without any verification by any Central Excise Officer.

The consignor shall send the original and triplicate copy of A.R.3-A and original copy of the gate pass alongwith the consignment to the consignee. The duplicate copy of A.R.3-A will be sent by the Consignor to the Development Commissioner SEEPZ. The quadruplicate copy of A.R.3-A alongwith a copy of the gate pass will be sent by the consignor to the officer-in-charge of his factory or warehouse 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 B below.

On receipt of the duplicate copy by the Administrative Officer SEEPZ, it must immediately be entered in the �Record of Receipts in bond� (Vide Annexure �C�) and forwarded the same day to the officer-in-charge. The entries in this record should be verified against relative entries of the Record of Raw Materials prescribed by the Development Commissioner.

After delivery of the non-duty paid excisable goods from a manufacturer in any other place in India to the plot holder in the SEEPZ, proper accounting of these goods shall be the responsibility of the concerned SEEPZ authorities. The plot holder shall maintain a proper account of receipt, consumption and utilisation of indigenous goods brought by him and of export made by him and shall submit such account periodically to Development Commissioner in such form and in such manner as may be laid down by him.

(1)    The consignee must give intimation of the arrival of the consignment at his premises to the officer-in-charge of security of the SEEPZ without any delay and should store the same separately and intact, pending examination and check by the Preventive Officer who will be deputed by the officer-in-charge of the Security for this purpose. The Preventive Officer after taking account of the goods will identify them with the marks and numbers, and weigh the consignment in full. Thereafter, he shall complete the re-warehousing certificate on the duplicate copy received from the officer-in-charge of the Security and original and triplicate copy of the application presented by the consignee, return duplicate to the Central Excise Officer-in-charge of the factory or warehouse of removal direct and triplicate to the consignee for despatch to the consignor after noting thereon the deficiency or excess, if any.

(2)    Duty on shortages/ losses in transit: Since the B-5A bond (surety/ security/ general surety/ general security) (as in Annexure D-4) would have been executed by the consignee, duty on shortages will be demanded from him. For each commodity a separate schedule of losses will be formulated and issued by the Development Commissioner.

 

If the duplicate application is received by the officer-in-charge of the Security of the Zone, before the arrival of the goods is reported to him by consignee, he must keep it pending, securely and systematically filed in a file marked �pending duplicate in A.R. 3-A application� and record the particulars of the consignment in his �Record of receipts in bond� prescribed as in Annexure �C� and no sooner the consignment is received, he will follow the procedure prescribed in paragraph (h) above.

 

If any excisable goods obtained under this procedure are not duly accounted for as having been utilised for the production or in connection with the production of gem & jewellery meant for export only, or are not shown to the satisfaction of the proper officer to have been lost or destroyed by natural causes or by unavoidable accidents during storage or handling in the approved premises, or, have been permitted to be disposed off as refuse or wastage within the permissible limits prescribed by the Development Commissioner, the applicant shall, on demand by the proper officer, immediately pay the duty leviable on such goods. The concession may at any time be withdrawn by the Development Commissioner 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 Development Commissioner may also order the forfeiture of the security deposited under paragraph (a) above and may also confiscate the excisable goods and all goods manufactured from such goods in store in the premises of the applicant.

Despatch of the duplicate application in form A.R.3-A referred to in paragraph (e) above must always be made by registered post acknowledgement due, and the postal receipt acknowledgement must be systematically filed by the consignor and presented for inspection to the Superintendent of Central Excise in-charge of the factory whenever required.                      

Under sub-rule (1) of rule 156-B of the Central Excise Rules, 1944, if the certificate of re-warehousing of a consignment of excisable goods despatched to the consignee at the SEEPZ [as per paragraph (h) (l)] is not received back by the consignor within 90 days of the removal of the goods or within such extended period as may be allowed by the Collector of Central Excise it is the responsibility of the consignor to himself pay the duty leviable on the consignment by a debit entry in his account current. However, a provision has been made that in such cases where the consignor produces proof of re-warehousing to the satisfaction of the proper officer after payment of duty in the manner indicated above, he will be eligible for grant of refund of the duty so paid by making an application.

The Officer-in-charge of the factory or warehouse may also demand duty on a consignment the re-warehousing 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 in his account current, he may intimate the officer-in-charge about the particulars of such deposit in reply to this notice of demand.

If the duplicate copy of A.R.3-A [see paragraph (h)(l)] is not returned to the officer-in-charge of the factory or warehouse of removal within a month of the removal of consignment, reminders must be issued regularly at fortnightly intervals to the officer-in-charge of SEEPZ. If, despite such reminders the duplicate application is not received within two months of the date of removal of the consignment, the matter should be reported to the Assistant Collector of Central Excise in whose charge the consignor operates who must immediately communicate with the Assistant Collector of Customs of the SEEPZ and either secure a satisfactory proof of the consignment having been duly received by the importer at the SEEPZ or ensure that the duty properly due on the goods not so received at destination is recovered as per paragraph (l) above.

On receipt by the consignee, such goods shall be utilised in the production of goods or in connection with the production of gem & jewellery intended (solely) for export. It shall be the responsibility of the Assistant Collector of Customs/ officer-in-charge of security of the Zone to ensure that all non-duty paid goods have been fully utilised for the production of gem and jewellery or in connection with the production of goods or for packaging of goods intended for export only or are otherwise accounted for to the satisfaction of the Development Commissioner of the SEEPZ.

ANNEXURE A: FORM-AR 3A

Application for removal of excisable goods from a bonded warehouse in India to a plot in the Santa Cruz Electronics Export Processing Zone

 

Range ______                                                                                                                                                                Original/ Duplicate/ Triplicate/ Quadruplicate

 

I/ We (holder(s) of Central Excise Licence No. ____________ in Form _____________ apply for leave to remove the under-mentioned goods from the warehouse at _____________________ to the Factory at Plot No. ____________ of Sector No. ____________ of Mr./ Messrs. ______________ of the Santa Cruz Electronics Export Processing Zone.

 

Number and date of entry in ware- house register

Description of goods

No. and description of pack- ages

Gross weight of pack- ages

Marks and number of pack- ages

Quantity of goods

Date of first ware- housing (in the case of tobacco only)

Value

Duty

Manner of Transport

Remarks

Rate

Amount

1.

2.

3.

4.

5.

6.

7.

8

9

10

11

12

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.     To be entered by the consignor/ owner or his authorised agent in words and figures.

2.     The aforesaid Mr./ Messrs __________________ have executed a bond at destination; in Form B-5A (Surety or Security) or B-5 (General-Surety) bearing No. ___________ dated _________ for rupees _____________________

Delete the entries not applicable

A certificate from the Central Excise Officer of Central Excise ______________ in Form C.T. 3 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 at Warehouse of Removal

 

To,

The Security Officer,

Santa Cruz Electronics Export Processing Zone,

Bombay

 

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: _______________

Inspector of Central Excise _______________________

Date: ________________

 

2: Certificate of Preventive Officer at Warehouses at Santa Cruz Electronics Export Processing Zone

 

I hereby certify that the consignment arrived at Plot No. _________ of Sector No. _____________ of the Santa Cruz Electronics Export Processing Zone and that the goods conform in all respects to the description given above/ overleaf/ except for the following discrepancies and that they have been re-warehoused under Entry No. ______________ dated ________________ of the Raw materials Account Register prescribed by the Development Commissioner, Santa Cruz Electronics Export Processing Zone.

 

Place: _______________

Preventive Officer (Santa Cruz Electronics Export Processing Zone) _______________

Date: ________________                    

           

ANNEXURE B: Record of Removals in Bond

 

RANGE OFFICER

S. No.

A.R.3 No. & Date

Name, address & L.4 of the factory of removal

Goods

Destination

Duplicate AR 3

Whether triplicate A.R. 3 received by consignor from consignee Yes/ No

Date of re-ware housing.

Gain (Plus) or Loss (Minus) in transit

Action taken on loss, if bond taken from consignor

Remarks

Descrip-

tion

Net quantity despatched

Name, address and L.4 No. of the factory of Santa Cruz Electronics Export Processing Zone

Plot No. _____

Sector No. ______

No. and date of B.5A bond and by whom executed  (Consignor or consignee)

Date of despatch to Security Officer at destination

Date of reminders issued for return

Date of return of duplicate

Date of despatch to Circle Officer of origin for record.

Total

Percentage of Col. 5

 

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ANNEXURE C: SANTA CRUZ ELECTRONICS EXPORT PROCESSING ZONE

Record of Receipts in Bond (For Santa Cruz Electronics Export Processing Zone)

Sl. No.

No. and date of

Description of goods

Rate of duty

No. of packages

Net Quantity

Name, L.4 No. and address of consignor

Duplicate AR 3A

Gain (plus) or Loss (Minus) in transit

Action taken on loss if bond taken from consignee

Remarks

A.R. 3A

Gate Pass

Date of receipt

Date of return

Total

Percentage of Col.7

 

1

2

3

4

5

6

7

8

9

10

11

12

13

14

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ANNEXURE D1: FORM B-5 A (SURETY)

Bond (with surety) for the due arrival and re-warehousing of excisable goods removed from a warehouse in India to a factory in the Santa Cruz Electronics Export Processing Zone, Bombay

(Delete letters and words not applicable)

 

I/ We (I)____________________ of __________________ (hereinafter called the obligor(s) and (2) I/ We _____________ of __________ (hereinafter called the surety) 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 we jointly and severally bind ourselves and our legal representatives.

 

The above bounden obligor(s) being permitted to remove the goods described in his/ their application No. ______________ dated ________________ from the bonded warehouse at __________________ to the factory at Plot No. _____________________ Sector No.  __________________ of the Santa Cruz Electronics Export Processing Zone.

 

The condition of this Bond is that if the obligor(s) and his/ their legal representatives shall observe all the provisions of the Central Excise Rules, 1944, and all such amendments thereto, as may be issued form time to time to be observed in respect of the goods so transferred;

 

And, if all the said goods are duly removed to and re-warehoused at the factory at Santa Cruz Electronics Export Processing Zone, before the ______ day of ____________ 199___.

 

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 obligors(s) _______________________

Date: ________________

Witnesses:

 

Name

Address

Occupation

1

 

 

 

2

 

 

 

 

Place: ______________

Signature of Surety _________________________

Date: ______________                                

Witnesses:

 

Name

Address

Occupation

1

 

 

 

2

 

 

 

 

Accepted by me this __________________ day of __________ 199_.

 

_____________________ of Central Excise

Santa Cruz Electronics Export Processing Zone

 

ANNEXURE D2: FORM B-5A (SECURITY)

Bond (With security) for the due arrival and re-warehousing of excisable goods removed from a bonded warehouse in India to a factory in the Santa Cruz Electronics Export Processing Zone, Bombay

(Delete the letters and words not applicable)

I/ We of ___________________ (hereinafter called the obligor(s) 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 bounden obligor(s) being permitted to remove the goods described in his/ their application No, ____________ dated _________________ from the bonded warehouses at  ______________ to the factory of _________ at Plot No. ____________ Sector No. _____________ at ________________ Santa Cruz Electronics Export Processing Zone.

 

Whereas the Collector of Central Excise at ______________ (hereinafter called, the Collector), Development Commissioner, Santa Cruz Electronics Export Processing Zone (hereinafter called, the Development Commissioner) has required the obligor(s) to deposit as guarantee for the amount of this bond the sum of ___________________ rupees in cash/ the securities as hereinafter mentioned of a total/ face value of _____________ rupees endorsed in favour of the Collector/ Development Commissioner, namely ______________.

 

Whereas the obligor(s) has/ have furnished such guarantee by depositing with the Collector/ Development Commissioner the cash/ securities as aforementioned;

 

The condition of this Bond is that if the obligor(s) and his/ their legal representatives shall observe all the provisions of the Central Excise Rules, 1944, and such amendments thereto, as may be issued form time to time to be observed in respect of the goods so transferred;

 

And if all the said goods are duly removed to and re-warehoused at __________________ before the ___________ day of _____________________ 199.

 

This obligation shall be void. Otherwise and on breach or failure in the performance of any part of the condition the same shall be in full force.

 

And the President of India, shall, at his option, be competent to make goods all the losses and damages either from the amount of the guarantee deposit or be enforcing his rights under the above written bond or by both.

 

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 obligors(s) _______________________

Date: ________________

Witnesses:

 

Name

Address

Occupation

1

 

 

 

2

 

 

 

Accepted by me this ____________________ day of ____________ 199.

 

____________________ of Central Excise

Santa Cruz Electronics Export Processing Zone

ANNEXURE D3: FORM B-5 (GENERAL SECURITY)

General bond (with security) for the due arrival and re-warehousing of excisable goods removed from a bonded warehouse in India to a factory in the Santa Cruz Electronics Export Processing Zone, Bombay

(Delete the letters and words not applicable)

I/ We of ____________________ (hereinafter called the obligors(s) 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 bounden obligor(s) being permitted to remove from time to time, conditional on the provisions of the Central Excise Rules, 1944 being observed, from bonded warehouse(s) at ________________ to a factory in Santa Cruz Electronics Export Processing Zone or vice versa.

 

Whereas the Collector of Central Excise at __________ (hereinafter, called the Collector), Development Commissioner, Santa Cruz Electronics Export Processing Zone (hereinafter called, the Development Commissioner) has required the obligor(s) to deposit as guarantee for the amount of this bond the sum of _____________ rupees in cash/ the securities as hereinafter mentioned of a total/ face value of ____________ rupees endorsed in favour of the Collector/ Development Commissioner, namely ___________________.

 

And whereas the obligor(s) has/ have furnished such guarantee by depositing with the Collector/ Development Commissioner the cash securities as aforementioned. The condition of this bond is that if the obligor(s) or his/ their representatives shall observe all the provisions of the said Rules and all such amendments thereto as may be issued from time to time to be observed in respect of the goods so removed from time to time.

 

And if the said goods are duly removed to and re-warehoused at the bonded warehouse(s) of destination, which they are permitted, to be removed within such time as the proper officer directs;

 

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.

 

And the President of India, shall, at his option, be competent to make goods all the loss and damages either from the amount of the guarantee deposit or by enforcing his rights under the above written bond or by both.

 

I/ We declare that the 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 obligors(s) _____________________

Date: ________________

Witnesses:

 

Name

Address

Occupation

1

 

 

 

2

 

 

 

Accepted by me this ____________________ day of ____________ 199.

 

____________________ of Central Excise

Santa Cruz Electronics Export Processing Zone

ANNEXURE D4: FORM B-5 (GENERAL SECURITY)

General Bond (with surety/ ies) for the due arrival and re-warehousing of excisable goods removed from a bonded warehouse in India to a factory in the Santa Cruz Electronics Export Processing Zone, Bombay

(Delete letters and words not applicable)

I/ We_____________ of _______________ [hereinafter called the obligor(s)] am/are bound to the President of India in the sum of ___________ rupees.

(i)     I/We ______________________ (hereinafter called the �First Surety�);

(ii)    and I/We ___________________ (hereinafter called the �Second Surety�);

(iii)    and I/We ___________________ (hereinafter called the �Third Surety�);

(iv)    and I/We ___________________ (hereinafter called the �Fourth Surety�)

(all hereinafter collective referred to as the First Surety, the Second Surety, the Third Surety, the Fourth Surety) am/ are each of us severally bound to the President of India for in the sum of rupees _________________ each/ respectively to be paid to the President of India for which payment. I/ We the obligor/ obligors bind myself/ ourselves and my/ our legal representatives and I/ We the above named First Surety, the Second Surety, the Third Surety and the Fourth Surety; severally bind myself/ ourselves and my/ our legal representatives.

 

The above bounden obligor(s) being permitted to remove from time to time, conditional on the provisions of the Central Excise Rules, 1944 being observed ________________ from the bonded warehouse(s) at ________________ to a factory situated in the Santa Cruz Electronics Export Processing Zone or vice versa.       

 

The condition of this bond is that if the obligor(s) and his/ their legal representatives shall observe all provisions of the said Rules and all such amendments thereto, as may be issued from time to time.

 

And if the said goods are duly removed to and re-warehoused at the bonded warehouses(s) of destination to which they are permitted to be removed within such time as the proper officer directs; 

 

This obligation shall be void. Otherwise and on breach or failure in the performance of any part of the 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 Obligors(s) _______________________

Date: ________________

Witnesses:

 

Name

Address

Occupation

1

 

 

 

2

 

 

 

 

Place: ______________

Signature of Surety (ies) ______________________

Date: ______________

Witnesses:

 

Name

Address

Occupation

1

 

 

 

2

 

 

 

 

Accepted by me this __________________ day of __________ 199_.

 

_____________________ of Central Excise

Santa Cruz Electronics Export Processing Zone

 

ANNEXURE E: SANTA CRUZ ELECTRONICS EXPORT PROCESSING ZONE, BOMBAY

No. ____________

Date ___________

 

FORM CT 3: CERTIFICATE FOR REMOVAL OF WAREHOUSED GOODS UNDER BOND

This is to certify that:

(1)    Mr./ Messrs ____________________________________________________________ (name and address) is/ are bonafide plot-holders in the Santa Cruz Electronics Export Processing Zone.

(2)    That he/ they has/ have executed a bond in Form B-5A/ B-5 (Surety) (Security) (General Surety) (General Security) No. _____________________ date _____________ for Rs. _____________________ with the Santa Cruz Electronics Free Trade Zone Authorities and as such, may be permitted to remove _________________ (Qty.) of __________ (excisable goods) from the factory at __________________ to his factory  __________________ in the Santa Cruz Electronics Export Processing Zone.

(3)    That the specimen signature(s) of his/ their agent namely Shri ________________________ are furnished here below duly attested:

 

 

Specimen Signatures of owner or his authorised agent __________________________       Security Officer (Santa Cruz Electronics Export Processing Zone) ________________

 

Sd/- Attested Officer-in-charge of Security

       

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What is New?

Date: 18-09-2025
Corrigendum
Corrigendum to Notification No. 9/2025 – Central Tax (Rate) dated 17.09.2025

Date: 17-09-2025
Notification No. 13/2025-Central Tax (Rate)
Seeks to amend Notification No. 21/2018- Central Tax (Rate) dated 26.07.2018.

Date: 17-09-2025
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Seeks to notify GST rate for bricks.

Date: 17-09-2025
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Seeks to amend Notification No.19/2019-Customs dated 06.07.2019

Date: 17-09-2025
Notification No. 38/ 2025-Customs
Seeks to amend Notification No.29/2025-Customs dated 09.05.2025

Date: 17-09-2025
Notification No. 39/2025-Customs
Seeks to amend Notification No.50/2017-Customs, dated 30.06.2017

Date: 17-09-2025
NOTIFICATIONNo. 15/2025 – Central Tax
Seeks to exempt taxpayer with annual turnover less than Rs 2 Crore from filing annual return.

Date: 17-09-2025
NOTIFICATION No. 16/2025–Central Tax
Seeks to notify clauses (ii), (iii) of section 121, section 122 to section 124 and section 126 to 134 of Finance Act, 2025 to come into force.

Date: 17-09-2025
Notification No. 12/2025-Central Tax (Rate)
Seeks to amend Notification No. 8/2018- Central Tax (Rate) dated 25.01.2018.

Date: 17-09-2025
NOTIFICATION No. 14/2025 – Central Tax
Seeks to notify category of persons under section 54(6).



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