TMI BlogProcedure for procurements from the Domestic Tariff AreaX X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise law for the purpose of export by a manufacturer or supplier. ] (2) Goods 5 [ or services ] procured by a Unit or Developer, on which 6 [ Goods and Services Tax or ] exemption has been availed but without any availment of export entitlements, shall be allowed admission into the Special Economic Zone on the basis of 7 [ documents referred to in sub-rule (1) of Rule 30 ] . (3) The goods procured by a Unit or Developer under claim of export entitlements shall be allowed admission into the Special Economic Zone on the basis of 8 [ documents referred to in sub-rule (1) of Rule 30 ] and a Bill of Export filed by the supplier or on his behalf by the Unit or Developer and which is assessed by the Authorised Officer before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Domestic Tariff Area at the Special Economic Zone gate, the Authorized Officer shall examine the goods in respect of description, quantity, marks and other relevant particulars given in the 8 [ documents referred to in sub-rule (1) of Rule 30 ] , invoice, Bill of Export and packing list and also as per the examination norms laid down in respect of export goods in cases where the goods are being procured under claim of an export entitlement. 10 [****] 10 [****] (10) Where the goods are to be procured by a Unit or Developer from a Domestic Tariff Area supplier who is not registered with the Central Excise authorities, or is a trader or merchant exporter, the procedure under sub-rule (1) and (2) above shall apply, mutatis mut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forty-five days from the date of clearance of the goods from the warehouse, the Customs Officer in charge of the warehouse shall proceed to demand applicable duty from the supplier: Provided that for procurement of goods from Nominated Agency located in Special Economic Zone, the procedure as specified by Specified Officer shall be followed and there shall be no requirement of assessment of Bill of Entry or transfer of the goods under the cover of ex-bond Shipping Bill. (13) A Special Economic Zone Unit or Developer may also procure goods from international exhibitions held in India following the procedures under sub-rule (12). (14) A Unit or Developer may also procure goods or services, without payment of duty from an Export Orien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e regular books of accounts of the receiving Unit or Developer and the supplying Unit and no Bill of Entry shall be required to be filed. (16) Procurement of cut and polished diamonds and precious and semi precious stones from Domestic Tariff Area.- A gem and jewellery Unit may procure cut and polished diamonds and precious and semi precious stones from the Domestic Tariff Area, as per the following procedure, namely :- (i) the parcel shall be brought into the Zone in a sealed condition by the authorized representative of the Domestic Tariff Area supplier or Customs House Agent, who shall present the invoice clearly marked original, duplicate and triplicate to the Authorized Officer at the gate; (ii) the Authorized Officer shall re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vember, 2004 ] in quintuplicate bearing running serial number beginning from the first day of the financial year. 5. Inserted vide Notification No. G.S.R. 909(E) dated 19-09-2018 6. Substituted vide Notification No. G.S.R. 909(E) dated 19-09-2018 before it was read as Central Excise Duty 7. Substituted vide Notification No. G.S.R. 909(E) dated 19-09-2018 before it was read as ARE-1 8. Substituted vide Notification No. G.S.R. 909(E) dated 19-09-2018 before it was read as ARE-1 9. Substituted vide Notification No. G.S.R. 909(E) dated 19-09-2018 before it was read as (4) A copy of the 8 [ documents referred to in sub-rule (1) of Rule 30 ] and/or copy of Bill of Export as the case may be, with an endorsem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Area supplier to Special Economic Zone developers shall be admissible even if payment is made in Indian Rupees. Reimbursement of duty in lieu of drawback against supply of goods to Special Economic Zone developer shall be made as per the procedure prescribed by the Central Government.] (9) A copy of the Bill of Export and ARE-I with an endorsement of the Authorized Officer that the goods have been admitted in full in the Special Economic Zone, shall be treated as proof of export. 11. Inserted vide Notification No. G.S.R. 909(E) dated 19-09-2018 - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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