Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Circular No. 893/13/ 2009-CX
New Delhi, dated the 23rd July, 2009
To
All Chief Commissioners of Customs & Central Excise
All Chief Commissioners of Central Excise
All Commissioners of Customs & Central Excise,
All Commissioners of Central Excise
Subject: Procedure for direct supply by intermediate supplier to the port for
export for export by ultimate supplier - reg.
Sir/Madam,
Attention is invited to Public Notice No. 151 (RE-2008)/2004-09 dated 26th
February, 2009 issued by DGFT. Vide Sr. No. 16 of the said Public Notice, the
2nd sub-paragraph of paragraph 4.13 relating to “Advance Authorization or DFIA
for Intermediate Supplies” has been amended. It has been, inter alia, provided
that intermediate supplier can also supply the product(s) directly to the port
for export by the ultimate exporter (holder of Advance Authorisation or DFIA).
In such cases, shipping bill shall be in the name of the ultimate exporter with
the name of intermediate supplier endorsed on it. Similarly, clause 3.b.1 of the
Guidelines for Applicants in ANF 4F has also been suitably amended by Sr. no. 17
of the Public Notice.
- In view of these provisions, the following procedure may be followed in case
of supply of the products directly to the port of export by the intermediate
supplier for export by the ultimate exporter;
The intermediate manufacturer as prescribed in para 4.13 of the FTP, 2004-09 can
also remove goods to the port of export without payment of duty under bond. In
such cases, the goods should be verified and sealed in the presence of central
excise officers, and ARE-1 prepared in this regard should be countersigned by
central excise officers. The ARE-1 shall also show the name and address of
ultimate exporter, and the details of permission/ invalidation letter issued by
licensing authority. The description, quantity, value, technical specifications,
etc., mentioned in the permission / invalidation letter shall be verified by the
central excise officer with respect to the goods supplied by the said
intermediate supplier. The Shipping Bill should be prepared in the name of the
ultimate exporter with the name of intermediate supplier endorsed on it.
However, the reference of ARE-1 of the intermediate manufacturer and
permission/invalidation letter issued in favour of intermediate manufacturer
should also be mentioned in such a Shipping Bill. The procedure relating to
proof of export as given in Chapter 7 of CBEC’s Central Excise Manual shall be
followed for such exports.
- Trade & industry as well as field formations may please be informed suitably.
- Receipt of the Circular may be acknowledged.
- Hindi version will follow.
Yours faithfully,
(Ved Prakash Singh)
Under Secretary to the Government of India
F.No.209/04/2008-CX.6