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Pass Book Scheme introduced vide para 54 of the EXIM Policy with effect
from 1.4.95- Examination of goods
Circular No. 17 dated 26th
March 1996
Your Attention
invited to Ministry's Circular No. 62/ 95-Customs dated 7th June 1995
and 115/ 95-Customs dated the 8th November 1995 relating to Pass Book
Scheme.
2. Some
of the Commissionerate have pointed out that exporters after exporting their
goods declare vague specifications of the inputs used for the purpose of
claiming credit of duty with the result that it becomes difficult to arrive at
the valuation of such inputs since the values vary with the grade, quality,
specifications of the inputs used.
3. The
matter has been examined in the Ministry. Customs House, Bombay had prescribed
Annexure 'A' (Copy enclosed) vide their Public Notice No. 150 dated 21st
September, 1995 required to be presented by the exporter while filing S/ B for
export under Pass Book Scheme. The said Annexure 'A' requires exporters to
declare description and technical characteristics of the export product as well
as description and technical characteristics of the inputs used therein. By
requiring exporters to furnish declaration in the said annexure 'A' at the time
of export, the examination of the goods can be conducted with reference to such
declaration; and specifications of the inputs or the export product, if not
correctly declared, can be amplified therein with a view to arrive at correct
valuation. It would be advisable to add another column annexure 'A' requiring
the exporter to indicate serial number of the Input- Output norms under which
the export product in covered.
4. All
Custom House at the Ports at which the Pass Book Scheme is in operation may
therefore issue suitable Public Notice for the information of the Trade
requiring declarations to be given in the said Annexure ' A' incorporating
serial number of the standard Input-Output norms also, Examination of the goods
should be conducted with reference to declarations made in the said Annexure 'A'
and wherever specifications of the inputs are found to be declared vaguely, the
same should be amplified so as to arrive at the correct valuation of the inputs.
Wherever goods are cleared from the factory for exports under this scheme under
AR-4 procedures, the Central Excise authorities must insist on production of
declarations in Annexure 'A' and the examination of goods should be conducted
keeping in view the declarations made in the said Annexure 'A'. The examination
report should per recorded on original as well as Export Promotion copy of the
Shipping Bill. Copy of the declaration in Annexure 'A' should also be attached
to original Shipping Bill as well as Export Promotion copy of the Shipping
Bills. When request for permitting credit in the Pass Book is received through
designated authority, the Export Promotion copy of the Shipping Bill must be
accompanied by Annexure 'A' presented along with shipping Bill duly attested by
the Custom House officer who examined the goods.
5. You are requested
to issue suitable Public Notice/ Standing order for implementing these
instructions.
Annexure 'A'
Pass Book No/ Application
for Pass Book No.:
Export File No.:
(To be pasted on all
copies of S/ B)
Annexure 'A'
Details of Export Made
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Sr. No.
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Resultant Product (s) Name & Technical
Characteristics
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S/ B No & Date
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QTY.
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Unit of Measurement
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IMP. ITM. DESN. & TECH. CHRS
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FOB Value in Rupees
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In Free Convertible Currency
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Signature with Date of the Appraising Officer
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Signature of Exporter: _______________
Name & Designation: ________________
Name of The Firm:
__________________
Signature of The Designated Authority: _________________
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