| Date: |
18-12-2014
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| Notification No: |
Customs Circular No 17/2014
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
F.No.605/75/2014-DBK |
| Subject: |
Regarding authentication of supply invoice/ ARE-3 by the Central Excise Authorities for Claiming Deemed export benefits
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Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise& Customs
Drawback Division
Circular No. 17/2014-Customs
New Delhi, dated the 18th December, 2014
To
All Chief Commissioners under CBEC
All Directors General under CBEC / Chief Commissioner (AR), CESTAT
All Commissioners under CBEC.
Ma’am/Sir,
Subject: Authentication of supply invoice/ ARE-3 by the Central Excise
Authorities for Claiming Deemed export benefits- reg.
Attention is drawn to Circular No. 15/2008-Cus dated 26.09.2008 in which
guidelines on the above subject have been prescribed for recipient units
registered with Central Excise or not so registered. In respect of units
registered with Central Excise, the Superintendent of Central Excise in-charge
of the unit has to make an endorsement on documents within 21 days from the date
of supply or receipt of intimation, whichever is later.
- It is reported to the Board that compliance with the above provision is
difficult to assess when the said endorsement is not dated by the
Superintendent. Moreover, difficulty was reported in obtaining document
certified by Central Excise Authority w.r.t. recipient units registered with
Central Excise but operating under the self- bonding/warehousing procedure
prescribed in
Circular No. 19/2007-Cus dated 03.05.2007.
- The matter was examined in consultation with the DGFT. It has been decided by
the Board to amend the guidelines by adding the following lines at the end of para 2(a) in Circular No. 15/2008-Cus “Such endorsement shall bear the dated
signature of the Superintendent of Central Excise. Further, where the recipient
unit is operating under the procedure prescribed vide
Circular no. 19/2007-Cus
dated 03.05.2007, the Superintendent of Central Excise shall, as is specified in
that Circular, provide an attested true photocopy of the original ARE-3.”
- This instruction may be brought to the notice of the trade/exporters by
issuing suitable public notice. The officers may be suitably guided through a
Standing Order. Difficulties faced, if any, in implementation may be brought to
the notice of the Board.
Yours faithfully,
(Sanjay Kumar)
Under Secretary (DBK)
Tele: 23341480
F.No.605/75/2014-DBK
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