Excise Notification No. 31/2016-Central Excise, Central Excise

[SANDESH SHINDE]

Dear Sir,

Please explain in short regarding warehousing certificate procedure for clearance of goods to EOU unit without payment of duty against CT3 certificate as per the Excise notification no 31/2016 dated 24.08.2016.

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

Notification No. 31/2016-CE (NT) dated 24.8.2016 amends Notification No. 17/2001-CE (NT) dated 4.9.2004 to the effect that bunker fuels for use in ships or vessels, as referred to in Sl. No. 65A of the table in the notification, of the Government of India, in the Ministry of Finance (Department of Revenue) No. 12/2012-Central Excise, dated the 17^th March, 2012.

Sl No. 65A of Notification No. 12/2012-CE dated 17.3.2012 as amended exempts bunker fuels for use in ships or vessels, namely:- (i) IFO 180 CST; (ii) IFO 380 CST. from payment of Cenvat duty subject to the condition No.52. There is no change in the procedure to be followed for clearing the fuel from the factory of manufacture to the warehouse. You have to follow the same procedure which you are hitherto following.