|
Regarding Bonds Executed by Manufacturer Exporters with Maritime
Commissioner
Central Excise
Circular No. 635 dated 18th April 2002
I am directed to refer to Notification
No. 42/2001-CE (NT), dated 26th June, 2001 as well as Central Excise
Manual in relation to the procedure to be followed by the manufacturer exporters
and merchant exporters for the purpose of export and to say that the
manufacturer exporter has the option to execute a bond with the jurisdictional
authorities or Maritime Commissioner or to file a Letter of Undertaking with the
jurisdiction authorities. The merchant exporter, however, has to execute a bond
and follow the bond procedure laid down in the said notification and Manual,
which envisages movement of goods on CT-I Certificate. Doubts have been arisen
as to whether the manufacturer exporters, executing a bond with the Maritime
Commissioner, also have to obtain CT-I Certificate from the Maritime
Commissioner or not.
2. The matter has been
examined. The said notification in para 4(1)(a) states that �after furnishing
a bond, a merchant exporter shall obtain certificates in form CT-I specified in
Annexure-III issued by Superintendent of Central Excise having jurisdiction over
the factory or warehouse or approved premises or Maritime Commissioner or such
other officer, as may be authorized by the Board in this behalf and on the basis
of such certificate, he may procure excisable goods without payment of duty for
export by indicating the quantity, value and duty involved therein;�. Hence it
is the view of the Board that the manufacturer exporters need not obtain CT-I
Certificate for the purpose of exports. Accordingly, it is clarified CT-I
Certificate has to be obtained only by the merchant exporter and manufacturer
exporter need not obtain such certificate for the purpose of export.
3. It is further clarified
that the fact whether an exporter is a manufacturer exporter or a merchant
exporter is to be decided by the concerned authorities on merit.
4.
The field formations may suitably by informed.
5.
Receipt of this Circular may please be acknowledged.
6.
Hindi version will follow.
|