Procedures for procurement of the excisable goods without payment of duty
for the purpose of use in the manufacture or processing of export goods
Notification No. 43 dated 26th
June 2001 (NT)
In exercise of the powers conferred by of sub-rule (3) read with
sub-rule (2) of rule 19 of the Central Excise (No.2) Rules, 2001, the Central
Board of Excise and Customs hereby notifies the conditions, safeguards and
procedures for procurement of the excisable without payment of duty for the
purpose of use in the manufacture or processing of export goods and their
exportation out of India, to any country except Nepal and Bhutan, namely:
(i)
the manufacturer or the processor intending to avail benefit of this
notification shall register himself under rule 9 of the Central Excise No.2)
Rules, 2001;
(ii)
provisions of the Central Excise (Removal of Goods at Concessional Rate
of Duty for Manufacture of Excisable Goods) Rules, 2001 shall be followed,
mutatis mutandis;
(iii) the
manufacturer or processor shall, while filing declaration under the Central
Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of
Excisable Goods) Rules, 2001, also declare ratio of input and output and rate of
duty payable on excisable goods to be procured without payment of duty;
(iv)
the Assistant Commissioner of Central Excise or the Deputy Commissioner
of Central Excise shall also verify the correctness of the ratio of input and
output and other particulars mentioned in the declaration filed before
commencement of export of such goods. He may, if necessary, call for samples of
finished goods or inspect such goods in the factory of manufacture for verifying
the declarations. He shall, after being satisfied about the correctness of
declarations, countersign the application in the manner specified in the Central
Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of
Excisable Goods) Rules, 2001;
(v)
the manufacturer or processor may remove the excisable goods so received
as such or after these have been partially processed during the course of
manufacture or processing of finished goods to a place outside the factory -
(a)
for the purposes of test, repairs, refining, reconditioning or carrying
out any other operation necessary for the manufacture or processing of the
finished goods and return the same to his factory without payment of duty for
further use in the manufacture or processing of finished goods or remove the
same without payment of duty in bond for export, provided that the waste, if
any, arising in the course of such operation is also returned to the said
factory of the manufacture or processing; or
(b)
for the purpose of manufacture of intermediate products necessary for the
manufacture or processing of finished goods and return the said intermediate
products to his factory for further use in the manufacture or processing of
finished goods without payment of duty or remove the same, without payment of
duty in bond for export, provided that the waste, if any, arising in the course
of such operation is also returned to the factory of manufacturer or processor;
and
(c)
any waste arising from the processing of the excisable goods may be
removed on payment of appropriate duty as if such waste is manufactured in the
factory of the manufacturer or processor;
(vi)
the goods shall be exported on the application in Form A.R.E. 2 specified in the Annexure and
the procedures specified in Ministry of Finance (Department of Revenue)
notification No.40/2001- Central Excise (N.T.) dated 26 th June, 2001or in
notification No.42/2001-Central Excise dated 26 th June, 2001 shall be followed.
Explanation I: "Duty" for the purpose of this
notification means duties of excise collected under the following enactments,
namely: -
a) the Central Excise Act, 1944 (1 of 1944);
b) the Additional Duties of Excise (Goods of Special Importance)
Act,1957 (58 of 1957);
c) the Additional Duties of Excise (Textiles and Textile Articles) Act,
1978 (40 of 1978);
d) any special excise duty collected under a Finance Act.
ANNEXURE
Form A.R.E. 2
Combined
application for removal of goods for export under claim for rebate of duty paid
on excisable materials used in the manufacture and packing of such goods and
removal of dutiable excisable goods for export under claim for rebate of
finished stage Central Excise Duty or under bond without payment of finished
stage Central Excise Duty leviable on export goods
Original (White)/ Duplicate (Buff)/ Triplicate (Pink)/ Quadruplicate
(Green)/ Quintuplicate (Blue)
A.R.E. 2 No.______________
To,
The Superintendent of Central Excise,
___________________ (full postal address).
1.
Particulars of the Assistant Commissioner of Central Excise or the Deputy
Commissioner of Central Excise from whom rebate shall be claimed/ with whom bond
is executed and his complete postal address __________________.
2.
I/ we ______________ of ________________ propose to export the under
mentioned goods (details of which are given in Table 1 below) to
____________________ (country of destination) by *air/ sea / land /post parcel*
under claim for rebate of duty paid on excisable materials used in the
manufacture and packing of such goods.
3.
* The finished goods being exported are not dutiable
Or
We intended to claim the rebate of Central Excise Duty paid on
clearances of goods for export under notification 40/2001-Central Excise (N.T)
dated 26th June, 2001 issued under Rule 18 of Central Excise (No.2) Rules, 2001.
Or
The Export goods are intended to be cleared without payment of Central
Excise Duty under notification 42/2001-Central Excise (N.T) dated 26th June,
2001 issued under Rule 19 of Central Excise (No.2) Rules, 2001.
TABLE 1
(Details of goods to
be exported)
Sl. No.
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Description of pack- ages
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Marks & Nos. on pack- ages
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Gross Weight
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Net Weight and quantity of goods**
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Description of finished goods
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Value
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Finished Stage Central Excise Duty
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Invoice No. & date
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Bond/ Under- taking executed under rule 19 (if any)
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Amount of Rebate Claimed under Rule 18
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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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12
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13
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*Strike out portion not applicable
**Quantity of goods to be furnished in units of sale where it is
different than weight.
#Write NA where exports are under bond/letter of undertaking in terms
of Rule 19 or where goods are not chargeable to duty
TABLE 2
Details of duty paid excisable Materials and Packing materials used in
manufacture of export goods for which rebate under notification ______________
dated _______________ is being claimed
S.No.
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Name/
description of materials/ packing with technical specification/ Quantity
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Central Excise Tariff Sub
heading
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Unit
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Qty used
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Name of Supplier
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Invoice No. & Value/ Unit
Rs.
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Asses
sable Value/ Unit Rs.
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Rate
of
Central Excise duty
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Duty Amt. per unit Rs.
|
Total Wastages
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Rebate admissible under Rule
18 Rs.
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Remarks
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Recoverable
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Irrecoverable
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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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Declaration:
(a) We
hereby certify that we have not availed facility of CENVAT credit under CENVAT
Credit Rules, 2001
(b)
We hereby declare that the export is not in discharge of export
obligation under a Value based Advance Licence issued prior to 31.03.95.
(c)
We hereby declare that the materials on which input stage rebate in
claimed are not sought to be imported under a Quantity Based Advance Licence
issued prior to 31.03.95.
(d) We
further declare that we shall not claim any Drawback on export of the
consignment covered under this application.
(e) I/
we hereby declare that the above particulars are true and correctly stated.
(f)
We have been granted permission by Assistant Commissioner of Central
Excise or Deputy Commissioner of Central Excise Vide C. No.__________ date
__________ for working under Notification ____________ dated _____________.
Time of Removal __________________
______________________ Signature of owner or his authorised agent with
date
______________________ Name in Block Letters & Designation
SEAL
Note 1: The A.R.E. 2 should be submitted by the
manufacturer at least 24 hours intended removal of goods for export, to the
superintendent of Central Excise.
Note 2: A
running serial of the factory starting with one every financial year should be
allotted to every A.R.E. 2
FOR DEPARTMENT USE
PART A
CERTIFICATION BY THE CENTRAL EXCISE OFFICER
1. Certified
that:
*duty has been paid on the goods described above
or duty is payable as recoded at entry number_____________________ in Daily
Stock Account. Or
*the owner has entered into B-1 bond No
____________ / given an Undertaking ___________________under Rule 19 of Central
Excise (No.2) Rules, 2001 with the ____________________________ or *the finished
goods being exported are not dutiable.
2.
Certified that I have opened and examined the packages No.
________________ and found that the particulars stated and the description of
goods given overleaf read with the invoice and the packing list (if any) correct
*[and that all the packages have been stuffed in the container No.
__________________ with Marks ________________ ]*and the same has been sealed
with Central Excise Seal/ *One Time Seal (OST) No. ________________.
3.
I have verified with the records, the declaration of the manufacture
given at Sl. No. 3 overleaf regarding non-availment of credit under rule CENVAT
Rules and found it to be true.
4.
Certified that I have drawn three representative samples from the
consignment and have handed over two sets thereof duty sealed to the
manufacturer/ his authorised representative. (wherever feasible).
5.
Certified that the material consumption's indicated in Table 2 overleaf
are in accordance with the declaration No. ________ filed by ________ on
________ .
Place: _________________
Date: __________________
Signature: ________________________________
(Name in Block Letters): ____________________
Superintendent of Central Excise
|
Signature: ________________________________
(Name in Block Letters): _____________________
Inspector of Central Excise
|
*Strike out inapplicable portions
Note 3:The details given in table 2 may be
verified by the Superintendent of Central Excise subsequent to clearances. For
this purpose a detailed verification report may be submitted by the
Superintendent to the Assistant Commissioner of Central Excise along with
Triplicate copy of A.R.E. 2.
Note 4:The original -duplicate and Sixtuplicate
shall be returned to the manufacturer for presenting to the Customs Officer.
PART B
CERTIFICATION BY THE CUSTOMS OFFICER
1.
Certified that I have examined the consignment described overleaf, and
the seals on the packages were found intact and I have satisfied myself that
particulars of the consignment are as specified overleaf except for the
shortages mentioned below:
___________________________________________________________________
2.
Certified that the exports are not under Duty Drawback Scheme. It is
further certified that exports are not in discharge of export obligation under
Value Based Advance Licence or a Quantity Based Advance Licence issued before
31.03.95.
3.
Certified that all copies of Shipping Bill/ Bill of export contain
endorsement of A.R.E. 2 No. in the space provided for indicating ARE 1
4.
Certified that the consignment was shipped under my supervision under
*Shipping Bill No./ Bill of Export No. ____________ dated _______________ which
left for _________________ on _________________/ which passed the frontier on
____________
Duplicate copy of A.R.E. 2 Forwarded to Assistant/ Deputy Commissioner of
Central Excise _____________ on _______________.
Place
Date
Signature : _______________________
(Name and designation of the Customs Officer in Block letters)
(Seal)
Note 5:The customs shall send the duplicate to
the address given at Sl. No. 1 over leaf and handover original and sixtuplicate
to the exporter.
PART C*
REBATE SANCTION ORDER UNDER RULE 18(1)
(On Original, Duplicate and Triplicate)
Refund Order No. _____________ dated ___________ Rebate of Rs.
____________ (Rupees _____________________ sanctioned
vide cheque No. ___________ dated ____________.
Place: ______________
Date: ______________
Assistant/ Deputy Commissioner of Central Excise
PART D
REBATE SANCTION ORDER UNDER RULE 18(2)
(On Original, Duplicate and Triplicate)
Refund Order No. _______ dated _________ Rebate of Rs. ___________
(Rupees _______________________________) sanctioned vide cheque No.
___________________ dated __________________.
Place: __________________
Date: _______________
Assistant/ Deputy Commissioner of Central Excise
*Strike out inapplicable portions.
2.
This notification shall come into force on 1st July 2001.
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