TMI BlogCentral 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, 2001X X X X Extracts X X X X X X X X Extracts X X X X ..... In pursuance of the above-mentioned notification the Board is hereby specifies the places and class of persons to whom the provisions of the notification No. 46/2001-CE(N.T.), dated 26th June, 2001 shall apply and also in pursuance of sub-rule (2) of rule 20, the Board hereby specifies the conditions (including interest), limitations, 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 sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise immediately on receipt. Procedure relating to registration will be same as notified in Notification No.36/2001-CE(N.T.) dated 26.6.2001. 4.2 Execution of bond 4.2:1 Every exporter registered in the, aforesaid manner, shall execute before the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise having jurisdiction over the warehouse a general bond 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 Procedure 5.1 For removal of excisable goods from a factory or any other premise approved by the Commissioner to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntity, value, amount of duty, details of operation in the warehouse and new packages and their marks and number, clearance from the warehouse for export (ARE-1 No., Invoice No., quantity, value, duty) and clearance for home consumption. They shall produce this Register to the Central Excise Officers in-charge of the warehouse whenever required. 5.6 Goods supplied by an SSI Unit exempted from Registration : An SSI Unit exempted 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 wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd with whom and bond was executed, for acceptance of proof of export and issue of a certificate to this effect. 9.3 The credit in Running Bond Account shall be made by the exporter on the basis of the applications (ARE .1) duly endorsed by customs at the place of export evidencing that the goods have actually been exported. The exporter will submit list of ARE.1 along with the date of export for the goods exported in each month, within six months of the removal from the warehouse 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant/ Deputy Commissioner having jurisdiction over the warehouse. Credit in Running Bond Account will be permitted in the same manner as mentioned on Para 10.1 above. 10.3 Where the goods are diverted for home-consumption in full or in part the exporter shall be liable to pay interest @ 24% per annum on the amount of duty payable on such goods from the date of clearance from the factory of production or any other premises approved, till the date of payment of duty and clearance. 11. Waiver of physical warehousing 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 cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that the obligor (s) and his/ their legal representatives shall observe all the provisions of the Central Excise Rules 2001, notifications and instructions issued thereunder relating to Export Warehousing, and all such amendments thereto, as may be issued from time to time to be observed in respect of excisable goods removed. And if the said goods are duly removed from the factory or any other premise as may be approved by the Commissioner, warehoused at ................... and exported from the aforesaid warehouse within such period as the Commissioner directs, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise or the Deputy commissioner of Central Excise in F.No. ___________________________ on the _________ day of the __________(month) _____________ (Year). The above-said registration authorises him/her/them to obtain _________________ (Name of the product) falling under Tariff sub-heading _________________ of the Central Excise Tariff Act, 1985 at nil/concessional rate of ___________ [rate of duty to be furnished- in case of full exemption write "exempted"] under Notification No.__________ dated ___________ for the manufacture of __________ /use at __________________________. Name and Signature of the Superintendent of Central Excise ["Seal"] Dated: (Address of the Range office) To be filled by End-User For Procuring Goods under the Export Warehousing procedure specified under rule 20 of the Central Excise (No.2) Rules, 2001 Name and address of the factory/___________________________________ Warehouse/place of storage of the supplier ___________________________ Registration Number of the factory/warehouse ___________________________ Details of the goods to be procured Sl. No. Description Quantity Value Duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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