| Date: |
29-11-2001
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| Notification No: |
Central Excise Circular No 603/2001
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding Central Excise - Export of vehicles where body is built by job-workers on the chassis sent by the exporter – Procedure for furnishing of bonds by the exporter
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Regarding Central Excise - Export of vehicles where body is built by
job-workers on the chassis sent by the exporter � Procedure for furnishing of
bonds by the exporter
Circular
No. 603 dated 29th November 2001
I
am directed to say that doubts have arisen whether it is the body-builder who is
required to furnish a bond for receipt of chassis for body-building thereon and
export or the manufacturer of chassis, who sends the chassis for building body
and exports the vehicles, may furnish the bond under the provisions of Central
Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of
Excisable Goods) Rules, 2001. The facility of furnishing of bond by the exporter
(and not the body-builder) was available under the erstwhile rule 13 as
clarified by the Board by Circular No. 106/17/95-CX dated 2.3.1995.
2.
The Board has examined the matter. It is clarified that the manufacturer
of chassis may be allowed to furnish bond on behalf of the body-builders for
building bodies on the chassis brought in the premises of the body-builders
under the provisions of Central Excise (Removal of Goods at Concessional Rate of
Duty for Manufacture of Excisable Goods) Rules, 2001.
3.
For export of the finished goods (vehicles), the normal procedure
specified under notification 42/2001-CE(NT) dated 26.6.2001 read with
instructions contained in Central Excise Manual (First Edition) shall be
followed.
4.
The field formations may suitably be informed.
5.
Receipt of this Circular may please be acknowledged.
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