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Central Excise- Export Warehousing -Specifying conditions, procedures, class of exporters and places under sub-rule (2) of rule 20 of Central Excise (No.2) Rules, 2001 read with Notification No. 46/2001-Central Excise(N.T.) dated 26th June, 2001 - Central Excise - 581/18/2001

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..... , safeguards and procedures: 2. Application of the notification No. 46/2001-CE(N.T.), dated 26th June, 2001: The facilities under this notification shall be applicable to the following exporters and places, namely: -. (1) Exporters: The exporters who have been accorded status of Super Star Trading House(SSTH) or Star Trading House(STH), the foreign departmental stores of repute and the automobiles manufacturers who have signed Memorandum of Understanding with Directorate General of Foreign Trade in the Ministry of Commerce and Industry. (2) Places: The warehouses may be established and registered in Ahmedabad, Bangalore, Kolkata, Chennai, Delhi, Hyderabad, Jaipur, Ludhiana, Mumbai, the districts of Pune and Raigad in the state of Maharashtra, the district of East Midnapore in the state of West Bengal, the district of Kancheepuram in the state of Tamilnadu, the district of Indore in the state of Madhya Pradesh, the taluka Ankleshwar in the district of Bharuch in the state of Gujarat, Navi Mumbai in the district of Thane in the state of Maharashtra and Sholinghur in the district of Vellore in the state of Tamilnadu. (Above sub-para (2) of Para 2 has been corrected vide CIR NO.793/26/ .....

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Central Excise- Export Warehousing -Specifying conditions, procedures, class of exporters and places under sub-rule (2) of rule 20 of Central Excise (No.2) Rules, 2001 read with Notification No. 46/2001-Central Excise(N.T.) dated 26th June, 2001 - Central Excise

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..... under Rule 19 of the Central Excise (No.2) Rules, 2001 for export of goods from the warehouse in the B-3 Bond (General Security) Form annexed to this Circular at Annexure-l. The exporter availing this scheme shall be required to furnish security equal to 25% of the bond amount. In case any bank guarantees are furnished, it shall be the sole responsibility of the exporter to renew its validity. 4.2.2 A 'Running Bond Account' will be opened in the format specified at Annexure-ll. This register shall be maintained by the exporter in the warehouse and shall be made available to the officer-in -charge or officers of Internal Audit for scrutiny and checkings. 5. Warehousing Procedure5.1 For removal of excisable goods from a factory or any other premise approved by the Commissioner to a warehouse, procedure laid down in Circular No. 579/16/2001-CX, dated 26.6.2001 issued under rule 20 of the said rules will be applicable. It is clarified that the Notification No. 46/2001-CE(NT), dated 26.6.2001 do not cover removal from one warehouse to another.5.2 The Central Excise Officer in-charge of the Warehouse will issue certificate in duplicate of removal in the Form CT-2 specified at Annexure-I .....

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Central Excise- Export Warehousing -Specifying conditions, procedures, class of exporters and places under sub-rule (2) of rule 20 of Central Excise (No.2) Rules, 2001 read with Notification No. 46/2001-Central Excise(N.T.) dated 26th June, 2001 - Central Excise

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..... mpted from registration under rule 9 of the said rules will also prepare ARE-3 against CT-2 in the same manner as mentioned in Para 5.3 A against CT-2 in the same manner as mentioned in Para 5.3 above except that he will use his own invoice. Registration under rule 9 shall not be insisted merely because such units prepare ARE-3. The Warehousing Certificate forwarded to the Range Office having jurisdiction over such SSI Unit shall be retained in the office and will be tallied with the details submitted by the SSI Unit in the quarterly statement as specified in Board's Circular No. 212/46/96-CX, dated 20th May, 1996 (F. No. 209/18/96-CX.6), which will continue to be applicable under Central Excise (No.2) Rules, 2001. The clearances on those ARE-3 in respect of which Warehousing Certificate is not received within ninety days of removal or such extended period as the Commissioner may allow, will be treated as clearances for home-consumption. If the Warehousing Certificate is subsequently produced, the clearances, which were treated as "clearance for home consumption" as aforesaid, shall be expunged. 6. Receipt of goods in warehouse6.1 Receipt of goods will be governed by the procedure .....

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Central Excise- Export Warehousing -Specifying conditions, procedures, class of exporters and places under sub-rule (2) of rule 20 of Central Excise (No.2) Rules, 2001 read with Notification No. 46/2001-Central Excise(N.T.) dated 26th June, 2001 - Central Excise

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..... house and the original copies of ARE.1. The exporter shall be liable to pay duty with interest where such proof of export is not available with him within six months from the date of removal from the warehouse. 9.4 The Superintendent in-charge of the warehouse is empowered to issue certified attested copies of ARE.1 [more than one copies may be required by exporter as one application (ARE. 1) may consist of goods of several ARE-3s] and hand over to the exporter for forwarding to the factory whose goods were exported so that such factories can avail other export benefits, such as refund of CENVAT credit accumulated on account of export in terms of the CENVAT Credit Rules, 2001. This refund will be given only after goods covered on an ARE-3 is entirely exported. In case of any diversion to home-consumption, refund will be reduced on pro-rata basis. 9.5 On request from exporter, copies of proof of export may be sent directly, by post to the Range Office having jurisdiction over the factory or sanded over to the exporter in sealed cover for delivery to such Range, Office. 9.6 It is clarified that the photocopies of the Shipping Bill/Export Application and Bill of Lading duly attested b .....

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Central Excise- Export Warehousing -Specifying conditions, procedures, class of exporters and places under sub-rule (2) of rule 20 of Central Excise (No.2) Rules, 2001 read with Notification No. 46/2001-Central Excise(N.T.) dated 26th June, 2001 - Central Excise

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..... using in case of exigency: The officer -in charge of the warehouse may permit waiver from physical warehousing (i.e. permitted export without physically storing the goods in the warehouse) where exporter so request in writing provided all the formalities relating to record-keeping shall be completed in usual manner with suitable record in the Warehousing Register: 'warehousing waived'. This permission will be given in exceptional cases where delay occurred due to delayed supply from the factory or longer transit-period or requirement of immediate export or any other genuine reasons, provided the entire consignment is entered for export in the original packing. Such cases of permission granted will be reported to Superintendent-in-charge of the warehouse at the earliest. 12. Providing of accommodation for the Officer: The exporter shall provide adequate office accommodation and furniture for the Office deployed for examination and supervision, in the warehouse. Where the exporter is willing to bear the cost of the posting of Officers on "cost recovery basis", the deployment may be considered by the Commissioner, depending upon the administrative feasibility 13. These instructions sh .....

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Central Excise- Export Warehousing -Specifying conditions, procedures, class of exporters and places under sub-rule (2) of rule 20 of Central Excise (No.2) Rules, 2001 read with Notification No. 46/2001-Central Excise(N.T.) dated 26th June, 2001 - Central Excise

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..... And all such dues whether excise duty or other lawful charges as shall be fixed by the Commissioner of Central Excise and payable on the said goods or any portion or portions thereof are paid by TR-6 challans in the nominated bank (s) by the obligor (s) to the account of the Commissioner within ten days of the date of demand thereof being made in writing by the said Commissioner.This obligation shall be void.Otherwise, and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue:AND the President shall, at his option, be competent to make good all the loss and damages from the amount of the security deposit or by endorsing his rights under the above- written bond or the both;I/We declare that this bond is given under the orders of the Central Government for the performance of an act in which the public are interested. Signature (s) of Obligor (s) Place:Date: Witnesses (1)Address(1)(2)Address(2) Occupation (1)Occupation (2) Accepted by me this ........... day of ............... (Month) ............... (Year) [............ of Central Excise][for and on behalf of the President of India]Annexure-II Proforma of Running bond Accoun .....

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Central Excise- Export Warehousing -Specifying conditions, procedures, class of exporters and places under sub-rule (2) of rule 20 of Central Excise (No.2) Rules, 2001 read with Notification No. 46/2001-Central Excise(N.T.) dated 26th June, 2001 - Central Excise

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..... e supplier ___________________________Registration Number of the factory/warehouse ___________________________Details of the goods to be procured Sl. No. Description Quantity Value Duty involved I hereby declare that I have made a provisional debit of Rupees ........................ (in both words and figures) in the Bond Account at serial No. .................. dated ........................ and on this day, after the abovementioned debit, the balance in the Bond Account in Rs. ............................ (Dated signature of the Exporter(s)or his/their authorised agentsand their seal.Annexure-IVOriginal/Duplicate/Triplicate/QuadruplicateRange .........................................Division ....................................... Application for removal of excisable goods from a factory or a warehouse to another warehouse I/We holder(s) of Central Excise Registration No. .............................. have undertaken to remove the undermentioned goods from the factory/warehouse at ....................... to the warehouse at .................... in Range ....................... Division ....................... of Mr./Messrs. ................................................. holde .....

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Central Excise- Export Warehousing -Specifying conditions, procedures, class of exporters and places under sub-rule (2) of rule 20 of Central Excise (No.2) Rules, 2001 read with Notification No. 46/2001-Central Excise(N.T.) dated 26th June, 2001 - Central Excise

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