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Regarding procedure governing the movement of goods to which warehousing
provisions have been extended
Circular
No. 579 dated 26th June 2001
In
exercise of the powers conferred under sub-rule (2) of Rule 20 of the Central
Excise (No.2) Rules 2001, the Central Board of Excise and Customs
specifies the following conditions, limitations, safeguards and procedures for
removal of excisable goods to which the warehousing provision have been extended
by the Central Government vide Notification No. 47/2001 CE (NT) dated 26th
June, 2001.
(1)
Registration of warehouse
The
commissioner may specify places under his jurisdiction at which alone warehouses
may be registered under Rule 9 of the Central Excise (No.2) Rules 2001.
(2)
Procedure in respect of excisable goods removed from a factory or a
warehouse
(a)
The Consignor shall prepare an application for removal of goods from
factory of a warehouse to another warehouse in quadruplicate in the form annexed
as Annexure-A.
(b)
The consignor shall also prepare an invoice in the manner specified in
Rule 11 of the Central Excise (No.2) Rules, 2001 in respect of the goods
proposed to be removed from his factory or warehouse.
(c)
The consignor shall send the original, duplicate and triplicate
application and duplicate invoice along with the goods to the warehouse of
destination.
(d)
The consignor shall send quadruplicate copy of the application to the
Superintendent-in-charge of his factory or warehouse within twenty-four hours of
removal of the consignment.
(e)
On arrival of the goods at the warehouse of destination, the consignee
shall, within twenty-four hours of the arrival of goods, verify the same with
all the three copies of the application. The consignee shall send the original
application to the Superintendent-in-charge of his warehouse, duplicate to the
consignor and retain the triplicate for his record.
(f)
The Superintendent-in-charge of the consignee shall countersign the
application received by him and send it to the Superintendent-in-charge of the
consignor.
(g)
The consignor shall retain the duplicate application duly endorsed by the
consignee for his record.
(3)
Failure to receive a warehousing certificate
(a)
The consignor should receive the duplicate copy of the warehousing
certificate, duly endorsed by the consignee, within ninety days of the removal
of the goods. If the warehousing certificate is not received within ninety
days of the removal or such extended period as the Commissioner may allow, the
consignor shall pay appropriate duty leviable on such goods.
(b)
If the superintendent-in-charge of the consignor of the excisable goods
does not receive the original warehousing certificate, duly endorsed by the
consignee and countersigned by the Superintendent-in-charge of the consignee,
within ninety days of the removal of the goods, weekly reminders must be
issued by him to the Superintendent-in-charges of the consignee. If
despite such reminders the original warehousing certificate is not received
within a further period of sixty days of the expiry of the ninety days period,
the Superintendent-in-charge of the consignor shall inform his Assistant
Commissioner/Deputy Commissioner who shall either secure a satisfactory proof of
the goods having been duly received by the consignee or ensure that the duty of
excise due on the goods not received at destination is recovered from the
consignor.
(Explanation:
The term "consignor" would demand the manufacturer of the registered
person of the warehouse who removes excisable goods from his factory or
warehouse, as the case may be. The term "consignee" would mean
the registered person of the warehouse who receives the excisable goods from
the factory or a warehouse, as the case may be.)
(4)
Accountal of goods in a warehouse
(a)
The registered person of the warehouse shall maintain a register showing
all entries in to and removals of the goods from his warehouse and shall
indicate the value, quantity of the goods removed, their marks and numbers as
well as the rate of duty and amount of duty involved. The processes
carried out on the warehoused goods, if any shall also be recorded.
(b)
The first and last pages of the register should be pre-authenticated by
the owner of the warehouse or his authorised agent.
(5)
Responsibility of the registered person
(a)
The registered person of the warehouse shall be responsible for due
reception of the goods in to the warehouse and delivery therefrom including
their safety during the period they are lodged in the warehouse.
(b)
The registered person shall be responsible for the payment of penalty or
interest leviable in respect of the goods, which are warehoused as per the
provisions of the Central Excise Act and the rules made thereunder.
(6)
Period of warehousing
(a)
Any goods warehoused may be left in the warehouse in which they are
deposited, or in any warehouse to which such goods have been removed, till the
expiry of three years from the date on which such goods ware first warehoused.
(b)
If the registration of a warehouse is revoked or suspended, the excisable
goods lodged therein shall either be cleared for home consumption on payment of
duty or shall be removed to another warehouse without payment of duty.
(7)
Warehouse to store goods belonging to the registered person
(a)
A warehouse shall be used solely for storing excisable goods belonging to
the registered person of the warehouse alone. He shall not admit or retain in
the warehouse any excisable goods on which duty has been paid;
Provided
that the Commissioner of Central Excise having jurisdiction over the warehouse
may permit storage of excisable goods along with the excisable goods belonging
to another manufacturer.
(b)
The Commissioner of Central Excise having jurisdiction over the warehouse
may permit the registered person of the warehouse to store duty paid excisable
goods or duty paid imported goods alongwith non-duty paid excisable goods
in the warehouse.
(8)
Registered person to deal with the warehoused goods
The
owner of the warehouse may sort, separate, pack or re-pack the goods and make
such alterations therein as may be necessary for the preservation, sale or
disposal thereof.
(9)
These instructions shall come into force on the 1st of July
2001.
(10)
Trade and field formations may be informed accordingly.
ANNEXURE
A
FORM
OF APPLICATION FOR REMOVAL OF EXCISABLE GOODS FROM A FACTORY OR A WAREHOUSE TO
ANOTHER WAREHOUSE
(Original/
Duplicate/ Triplicate/ Quadruplicate)
Range______________
Division_____________
Holder(s)
of Central Excise Registration No ___________ have undertaken to remove the
under from the factory/warehouse at __________ to the warehouse at ___________
in Range _____________Division ___________ of Mr./Messrs___________ Holders of
Central Excise Registration.
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Sl.
No.
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Description
of goods
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No.
and description of packages
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Gross
weight of packages
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Marks
and numbers on packages
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Qty
of goods
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Date
of first warehousing
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Value
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Duty
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No.
& date of invoice for removal of goods
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Manner
of Transport
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Remarks
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Rate
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Amt.
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