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Kandla Free Trade Zone
Notification No.
272 dated 18th October 1979 (As amended by 323/79, 12/81, 20/83,
154/83, 11/85, 22/85, 247/87, 244/88, 175/89, 127/90)
In exercise of
the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules,
1944, read with sub-section (3) of section 3 of the Additional Duties of Excise
(Goods of Special Importance) Act, 1957 (58 of 1957) and in supersession of the
notification of the Government of India in the Ministry of Finance (Department
of Revenue and Insurance) No. 199/71- Central Excise, dated the 11th
December, 1971, the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby exempts excisable goods when brought into
Kandla Free Trade Zone from the factories of their manufacture or warehouses
situated in other parts of India for use by the industries located in the said
zone for the production of goods or in connection with the production of goods
or for packaging of goods intended for export or for supply to a unit situated
in another Free Trade Zone, Export Processing Zone or hundred percent export
oriented undertaking for the manufacture of goods, solely meant for export from
the whole of-
(i)
the duty of excise leviable thereon under section 3 of the Central
Excises and Salt Act, 1944 (1 of 1944); and
(ii) the additional duty of excise leviable
thereon under sub-section (3) of the Additional Duties of Excise (Goods of
Special Importance) Act, 1957(58 of 1957),
subject to the following conditions, namely:-
(a)
the consignee is authorised to establish manufacturing unit or units in
the Kandla Free Trade Zone;
(b)
the consignee brings the excisable goods directly from the factory of
manufacture or warehouse;
(c) the entire excisable goods so brought are used by
or on behalf of the consignee in the Kandla Free Trade Zone for the production
of goods or in connection with the production of goods or for packaging of goods
solely meant for export and all such
goods are exported; and
(d)
the procedure set out in the Appendix to this notification is followed in
Kandla Free Trade Zone.
Provided that where the goods are supplied to a unit
located in another Free Trade Zone, Export Processing Zone, or hundred percent
export oriented undertaking, the transmission of goods shall be under bond in
such manner and subject to such conditions as may be specified by the Collector
of Central Excise having jurisdiction over the factory of removal.
2. Notwithstanding, anything contained in this
notification the goods produced or manufactured in the Kandla Free Trade Zone
may be cleared for home consumption outside the said zone in such quantity and
subject to such limitations and conditions as may be specified by the
Development Commissioner of the said Zone on payment of duty of excise leviable
on such goods under section 3 of the Central Excises and Salt Act, 1944 (1 of
1944).
2A. Without prejudice to any other provisions contained in
this notification, where it is shown to the satisfaction of the Assistant
Collector of Central Excise, -
(a) that any unit in the said Zone has been allowed to
withdraw from the said Zone, or has been permitted to dispose of any capital
goods outside the said Zone in any other place in India, by the Kandla Free Trade Zone Board appointed by the
Resolution of the Government of India in the Ministry of Commerce No.
5/19/74-FTZ, dated the 5th December, 1974; and
(b)
that the concerned capital goods so permitted have been used within the
said Zone for a period of not less than three years,
the Assistant Collector of Central Excise may allow such
capital goods to be taken outside the said Zone to any other place in India on
payment of an amount equal to the duty leviable on such capital goods on the
depreciated value there of at the time of clearance.
2B. Without prejudice to any other provisions contained in
this notification, if it is shown to the satisfaction of the Collector of
Central Excise that any unit in the said Zone has been allowed to withdraw from
the said Zone, or has been permitted to dispose of any inputs outside the Zone
in any other place in India by the Kandla Free Trade Zone Board, the Collector
of Central Excise may allow such inputs to be taken outside the said Zone to any
other place in India on payment of Central Excise duty leviable on such inputs
in India.
Provided that such duty of Excise shall in no case be less
than the duty of excise that was payable on the date of clearance of such inputs
from the supplier factory.
3. For the purposes of this notification, the
Kandla Free Trade Zone shall comprise of the places bearing the survey number
and enclosed by the boundaries specified below: -
Survey Numbers
(a) 199, 200, 201, 202, 204, 205, 206, 207, 208, 209,
211, 212, 216, 217, 218, 219, 220, 221, 222, 223, 224, 257, 266, 267, 268, 269,
270, 271, 272, 273, 274, 275, 276, 277, 278, 279, 280, 281, 282, 283, 284, 285,
286, 287, 288, 289, 290, 291, 292, 293, 294, 295, 302, 303, 304, 310, 312, 313
and 315 in the Taluka of Anjar District of Kutch, State of Gujarat, at a
distance of 9.6 Kilometres from the port of Kandla, and enclosed by a 3.3528
metres high fencing consisting of stones masonary in mild steel bar mesh at the
top, extending 1,042.49 metres in the North, 1,529.51 metres in the West, 777.85
metres in the South and 1,847.88 metres in the East; and
(b) 12, 13, 14, 18, 19, 20, 21, 22, 23, 210, 213, 214,
215, 227, 256, 258, 259, 264, 265, 298, 299, 300, 307, 308, 309, 311, 314, 316,
317, 318, 319, 320, 321, 322, 323, 324, 325, 326, 327, 328 and 331 in the Taluka
of Anjar, District of Kutch, State of Gujarat, at a distance of 9.6 Kilometres
from the port of Kandla, enclosed partly by 3.3528 metres high fencing
consisting of stone masonary in the plinth and mild steel bar mesh at the top
and partly by 4.20 metres wall consisting of stone masonary wall upto 3 metres
with 1.20 metres barbed wire fencing at the top.
These two combined together extending upto 1552.49 metres
in the North, 1512.00 metres in the South, 1849.08 metres in the East and
1560.00 metres in the West.
APPENDIX:
PROCEDURE TO REGULATE �IN BOND� MOVEMENT OF DUTY FREE EXCISABLE GOODS FOR
USE IN THE KANDLA FREE TRADE ZONE
(a)
Application for obtaining duty free goods by plot holder at Kandla Free
Trade Zone:
Any person
intending to obtain duty free goods for use by him in his factory or warehouse
situated in Kandla Free Trade Zone 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 for 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 the form given in
Annexure D1 to D4 below 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 his 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 security officer
will issue a certificate, in the form given in Annexure E below certifying that:
(i) the applicant is a
bonafide plot holder of the Free Trade Zone;
(ii) has executed a bond in the form given in Annexure
D1 to D4 below with the Free Trade Zone authorities showing the number and
particulars of the bond; and
(iii) that 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-in-charge of the range of the factory or
warehouse, from where the goods are to be received.
(b)
Removal of goods to Kandla Free Trade Zone:
On receipt of the
aforesaid certificate the factory or warehouse (consignor) from where the goods
have to be removed shall prepare an application in the form given in Annexure A
below in quadruplicate for removal of non-duty paid goods from one warehouse to
another mentioning clearly the number and date of the bond in Annexure D1 to D4
as per the certificate issued by the Security Officer of the Kandla Free Trade
Zone. Removal Application in Annexure A below must be serially numbered. The
serial number should be according to the 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 or warehouse, the serial
number and date of Annexure A below 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.
(c)
Marking of the Packages:
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
Annexure A below are prominently marked �Intended for use in Kandla Free Trade
Zone�.
(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 or warehouse falls and the Collectorate
to which it is attached.
Whenever any of
these addresses is used for dispatching 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.
(d)
Preparation of Gate Pass:
The consignor
shall also prepare a gate pass in form G.P. 2 given in Appendix I to the Central
Excise Rules, 1944 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.
(e)
Disposal of documents in Annexure A and Gate Pass:
The consignor
shall send the original and triplicate copy of Annexure A below and original
copy of the gate pass alongwith the consignment to the consignee. The duplicate
copy of Annexure A below will be sent by the Consignor to the Development
Commissioner, Kandla Free Trade Zone. The quadruplicate copy of Annexure A below
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.
(f)
Action at destination:
On receipt of the
duplicate copy in the Zone�s Administrative Officer, it must immediately be
entered in the �Record of Receipts in bond� given in Annexure C below and
forwarded the same day to the Security Officer. The entries in this record
should be verified against relative entries of the Record of Raw Materials
prescribed by the Development Commissioner.
(g)
Responsibility for further accounting:
After delivery of
the non-duty paid excisable goods from a manufacturer in the rest of India to
the Plot holder in the Kandla Free Trade Zone, Proper accounting of these goods
will be the responsibility of the Kandla Free Trade Zone Authorities.
(h)
Examination of the consignment on receipt:
(1) The consignee must give intimation of the arrival
of the consignment at his premises to the Security Officer of the Kandla Free
Trade Zone 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 Security Officer for this purpose. The Preventive Officer after taking
account of the goods will identify them with the marks and numbers, and weight
the consignment in full. Thereafter, he shall complete the re-warehousing
certificate on the duplicate copy received from the Security Officer and
original and triplicate copy of the applications 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 bond in Annexure D1 to D4 (surety/security/ general surety/ general
security) would have been executed by the consignee, duty on shortages will be
demanded from him after condoning the permissible losses in transit. 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 Security Officer of the Zone, 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 in
Annexure A application� and record the particulars of the consignment in his
�Record of receipts in bond� prescribed as in Annexure C below and no sooner
the consignment is received, he will follow the procedure prescribed in
paragraph (h) above.
(j)
Duty leviable on excisable goods not duly accounted for as having been
utilised in the manufacture of goods for export, etc.:
If any excisable
goods obtained under this procedure are not duly accounted for as having been
utilised in the production of goods or in connection with the production of
goods or for packaging of goods 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.
(k)
Despatch of duplicates by registered post acknowledgement due:
Despatch of the
duplicate application in Annexure 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.
(l)
Demand of duty on goods not reaching destination:
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 Kandla Free Trade Zone [as per paragraph (h) (1)] 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 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.
(m)
Action by the Officer-in-charge of the factory or warehouse of removal in
case of non-receipt of the warehousing certificates:
If the duplicate
copy of Annexure A below [see paragraph h (1)] 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 security officer of the Kandla Free Trade Zone. 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 Zone
and either secure a satisfactory proof of the consignment having been duly
received by the importer at the Kandla Free Trade Zone or ensure that the duty
properly due on the goods not so received at destination is recovered as per
paragraph (1) above.
(n)
Verification of the use of non-duty paid goods:
On the receipt by the consignee, such goods shall be
utilised in the production of goods or in connection with the production of
goods or for packaging of goods intended solely for export. It shall be the
responsibility of the Assistant Collector of Customs/ Security Officer of Kandla
Free Trade Zone to ensure that all non-duty paid goods have been fully utilised
for the production of goods 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 Kandla Free Trade Zone.
ANNEXURE A: FORM-AR 3A
Application for
removal of excisable goods from a bonded warehouse in India to a plot in the
Kandla Free Trade 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 Kandla Free Trade Zone.
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Number and date of entry in ware- house register
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Description of goods
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No. and description of pack- ages
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Gross weight of pack- ages
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Marks and number of pack- ages
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Quantity of goods
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Date of first ware- housing (in the case of tobacco only)
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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. 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,
Kandla Free Trade
Zone,
Ghandhidham
(Kutch).
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 Kandla Free Trade Zone
I hereby certify
that the consignment arrived at Plot No. _________ of Sector No. _____________
of the Kandla Free Trade 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, Kandla Free Trade Zone.
Place:
_______________
Preventive
Officer (Kandla Free Trade Zone) __________________________
Date:
________________
ANNEXURE B: Record of Removals in Bond
RANGE OFFICER
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S. No.
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A.R.3 No. & Date
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Name, address & L.4 of the factory of removal
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Goods
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Destination
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Duplicate AR 3
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Whether triplicate A.R. 3 received by consignor from consignee Yes/ No
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Date of re-ware housing.
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Gain (Plus) or Loss (Minus) in transit
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Action taken on loss, if bond taken from consignor
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Remarks
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Descrip-
tion
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Net quantity despatched
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Name, address and L.4 No. of the factory of Falta Export Processing
Zone
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Plot No. _____
Sector No. ______
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No. and date of B.5A bond and by whom executed (Consignor or consignee)
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Date of despatch to Security Officer at 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 Circle Officer of origin for record.
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Total
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Percentage of Col. 5
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ANNEXURE C: Kandla Free Trade Zone Administration
Record of
Receipts in Bond (For Kandla Free Trade Zone)
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Sl. No.
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No. and date of
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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, L.4 No. and address of consignor
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Duplicate AR 3A
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Gain (plus) or Loss (Minus) in transit
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Action taken on loss if bond taken from consignee
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Remarks
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A.R. 3A
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Gate Pass
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Date of receipt
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Date of return
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Total
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Percentage of Col.7
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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 Kandla Free Trade Zone
(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
Kandla Free Trade 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 Kandla Free
Trade 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:
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Name
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Address
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Occupation
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Place:
______________
Signature of
Surety ______________________
Date:
______________
Witnesses:
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Name
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Address
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Occupation
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Accepted by me
this __________________ day of __________ 199_.
_____________________
of Central Excise
Kandla Free Trade
Zone
(For and on
behalf of the President of India.)
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 Kandla Free Trade Zone
(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 ________________
Kandla Free Trade Zone.
Whereas the
Collector of Central Excise at ______________ (hereinafter called, the
Collector), Development Commissioner, Kandla Free Trade 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:
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Accepted by me
this ____________________ day of ____________ 199.
____________________
of Central Excise
Kandla Free Trade
Zone
(For and on
behalf of the President of India)
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 Kandla Free Trade
Zone
(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 Kandla Free Trade Zone or vice
versa.
Whereas the
Collector of Central Excise at __________ (hereinafter, called the Collector),
Development Commissioner, Kandla Free Trade 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:
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Occupation
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Accepted by me
this ____________________ day of ____________ 199.
____________________
of Central Excise
Kandla Free Trade
Zone
(For and on
behalf of the President of India)
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 Kandla Free Trade
Zone
(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
Kandla Free Trade 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:
________________
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Place:
______________
Signature of
Surety (ies) _____________________
Date:
______________
Witnesses:
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Name
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Occupation
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Accepted by me
this __________________ day of __________ 199_.
_____________________
of Central Excise
Kandla Free Trade
Zone
(For and on
behalf of the President of India.)
ANNEXURE E:
KANDLA FREE TRADE ZONE
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 Kandla Free Trade 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
Kandla 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 Kandla Free Trade 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
(Kandla Free Trade Zone) _____________________________________
Sd/- Attested Security Officer
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