Problems brought up in 33rd Advisory Council - Export of excisable goods from duty-paid stocks outside factory premises under claim for rebate of duty - Regarding - Central Excise - 18/92-CX.6

Problems brought up in 33rd Advisory Council - Export of excisable goods from duty-paid stocks outside factory premises under claim for rebate of duty - Regarding Circular No. 18/92-CX.6 Dated 18-12-1992 [From F.No.213/28/92-CX.6] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Problems brought up in 33rd Advisory Council - Export of excisable goods from duty-paid stocks outside factory premises under claim for rebate of duty - Regarding. The Trade has been represented in the meeting of the 33rd Advisory Council that they are not clear about the provisions and procedure for export of the excisable goods from duty paid stock outside the factory premises under claim for rebate of excise duty by other than a manufacture-exporter. Instructions already exist on the issue vide Cir. No. 2/75, dated 22-1-1975, Cir. No. 9/84, dated 10-4-1984 and Cir. No. 12/87, dated 6-2-1987. However, these are being reiterated as under, in view of the trade's request to this effect :- An exporter, (including a manufacturer-exporter) desiring to export duty paid excisable goods stored outside the place of manufacture should make an application in writing to the Superintendent of Central Excise In-charge of the Range where such goods are stored. This application should be accompanied with Form AR-4/AR4(A) duty completed in quintuplicate and furnish information regarding following particulars : (a) Name of the exporter. (b) Full description of excisable goods; (c) Name of the manufacturer of excisable goods. (d) Number and date of AR1/GP1 under which the excisable goods were cleared from the factory and the quantity cleared. (e) The rate of duty and amount of duty paid on excisable goods. (f) Particulars of export licence, if any, held by exporter. 2. The AR-4/AR4(A) Form should have a progressive number commencing with No. l for each financial year in respect of each exporter with a distinguishing mark. Separate form should be made use of for export of packages/consignments cleared from the same factory under different AR1s/GP1s or from the different factories. On each such form it should be indicated prominently that the goods are for export under claim for rebate of duty. 3. On receipt of the above application and particulars, the particulars of the packages lying stored should be verified with the particulars given in the application and the AR-4/AR4(A) Form, in such manner and according to such procedure as may be prescribed by the Collector. 4. If the Central Excise Officer deputed for verification of the goods for export is satisfied about the identity of the goods and all other particulars given by the exporter in his application and AR-4/AR4(A), he should endorse such forms and permit the export. 5. The exporter will have to pay the supervision charges at the prescribed rates for the services of the Central Excise Officer deputed for the purpose. 6. The disposal of different copies of AR-4/AR4(A) Forms should be in the following manner: (i) the original and duplicate copies are to be returned to the exporter for being presented by him along with his shipping bill and other documents at the Custom House; (ii) triplicate and quadruplicate copies to be sent to the Superintendent Incharge of the Range in whose jurisdiction the factory from which the excisable goods had been originally cleared on payment of duty is situated; that Supdt. should carry out necessary verification and then forward the triplicate copy to the Maritime Collector of the port from where the goods are to be exported and forward the quadruplicate copy to his Chief Accounts Officer; (iii) the quintuplicate copy is to be retained by the Supdt. Incharge of the range from where the goods have been exported for his record. 7. The goods should be exported within a period of six months from the date on which the goods were first cleared from the producing factory or the warehouse or within such extended period, (not exceeding two years after the date of removal from the producing factory) as the Collector may in any particular case allow, and the claim for rebate, together with the proof of due exportation is filed with the Assistant Collector of Central Excise before the expiry of period specified in Sec.11B of the Central Excises and Salt Act, 1944 (1 of 1944). 8. The Chief Accounts Officer of the Maritime Collector should conduct cent percent post-audit of the documents by making a reference to the Chief Accounts Officer of the Collectorate from where the goods had been originally cleared on payment of duty as per existing procedure and sanction the rebate due after necessary scrutiny. 9. The above procedure will be subject to the provisions of Rule 12 of Central Excise Rules, 1944, and of the notifications issued thereunder, except as specifically provided for, hereinbefore. 10. This procedure may be followed in all cases where goods are exported by an exporter other than the manufacturer, or by the manufacturer himself, who desires to export duty paid goods which were originally cleared for home consumption. The Collector may prescribe a suitable procedure for verification of goods to be exported. 11. An exporter desiring to export duty-paid excisable goods stored outside the place of manufacture is also permitted to export, provided the goods are in original factory packed conditions and they could be quantitatively/qualitatively linked up with the duty paying documents prior to their exportation .