Modvat credit on goods imported through post parcel - Central Excise - 16/89, - CX.8

Modvat credit on goods imported through post parcel Circular No. 16/89, - CX.8 Dated 1-6-1989 [From F. No. 267/141/88-CX.8] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Modvat credit on goods imported through Post parcel - Procedure - Regarding. Trade have expressed difficulty in availing Modvat credit in respect of CVD paid on the inputs imported by post parcel. Under Rule 57G the Bill of Entry is the prescribed document for obtaining Modvat credit on imported inputs. Since no Bill of Entry is required to be filed in cases of importation by post parcels the importers have experienced difficulty in obtaining Modvat credit in respect of the countervailing duty of customs paid by them on the materials they have imported through the medium of the post. The matter has been examined by the Board and it has been decided that Modvat credit of the countervailing duty paid on the inputs imported by post parcel should be granted on the basis of a certificate issued as procedure enclosed herewith. Field formations and trade interests may be suitably informed. Receipt of this letter may kindly be acknowledged. PROCEDURE 1. On receipt of the Arrival Notice issued by the Foreign Post Office, the importer while replying to the notice shall submit an application in profoma 'A' to the Assistant Collector, FPO, expressing his intention of claiming Modvat credit of the CVD paid on the imported goods. 2. He shall also indicate in his reply that he will not dispute the assessment and shall not claim refund thereof. 3. The Appraisal Incharge shall prepare certificates in format proforma 'B' in triplicate after duty on parcel has been paid and issue original copy to the party and send the duplicate copy to the concerned Range Superintendent having jurisdiction over the importer's factory. The third copy shall be retained in the FPO for record. 4. The assessee should take credit on the basis of the certificate on receipt of the foreign post parcel. 5. Range Superintendent shall check the correctness of certificate submitted by assessee at the end of month with duplicate copies received in the Board Office. PROFORMA 'A' Application for issue of certificate for payment of C.V.D. on goods imported by parcel post for availing Modvat credit. 1. Name and address of Importer. 2. Description of goods imported by parcel post. 3. Tariff heading sub-heading of goods imported. 4. Post parcel No. 5. Name and address of Range Superintendent/Assistant Collector in whose jurisdiction the goods are to be used as inputs. 6. Names and addresses of factories where goods will be used as inputs. 7. Name of the final product in which the imported goods will be used. 8. Quantity of goods imported. 9. Remarks. The particulars furnished above are true and correct. Date :.................... Name of importer Address : ...................................... Place : .......................................... PROFORMA-B CERTIFICATE F.P.O. Collectorate Certificate for purposes of claiming Modvat credit in case of import of goods through parcel post. Post parcel No. .................... containing goods of discription .................... has been imported by ............................ (Name of importer) from .................. (Name of country of origin). The said parcel has been delivered to importer on ......................... after collecting the additional duty of customs (C.V.D) as under :- 1. Description of goods imported. 2. Quantity 3. Tariff heading sub-heading under Central Excise Tariff Act, 1985. 4. Rate of Additional duty of customs (C.V.D.) and Notification No. ............... (if any). 5. Amount of duty paid. Signature of appraiser F.P.O.