TMI BlogProcedure governing the movement of indigenous goods from a factory of manufacture or warehouse to a unit set up under EOU/EHTP/STP/BTP schemeX X X X Extracts X X X X X X X X Extracts X X X X ..... heme. In exercise of powers conferred under sub-rule (2) of Rule 20 of the Central Excise Rules, 2002, the Central Board of Excise and Customs (hereinafter referred to as the "Board") specifies the following conditions, limitations, safeguards and procedures for removal of goods by the manufacturer directly from the factory of production or by the registered person of the warehouse (hereinafter referred to as the "Consignor") without payment of duty to a unit set up under EOU/EHTP/STP/BTP scheme (hereinafter referred to as the "user industry") eligible to procure the goods under Notification No. 22/2003-CE, dated 31 st March, 2003 as amended from time to time (hereinafter referred to as the "notification"). 1. Eligibility for war ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correct to the best of their knowledge and belief and shall also give an undertaking that goods intended to be procured duty free will be used for the purpose mentioned in the application. (b) The proper officer shall ensure that there is sufficient balance in the bond executed by the user industry to cover the central excise duty on the goods. After due diligence, the proper officer shall issue a certificate in Form C.T.-3 annexed to the circular as Annexure-A in quadruplicate . One copy of C.T.-3 shall be forwarded to the jurisdictional Range Superintendent in-charge of the factory or warehouse of the consignor, two copies shall be handed over to the user industry and one copy shall be retained for office records. (c) The user indu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and number, quantity, value, rate and amount of duty etc. The user industry shall endorse a certificate of warehousing on the application ARE-3. Thereupon an intimation regarding arrival of the goods with all three copies of the application (ARE-3) duly endorsed by the user industry shall be sent to the Superintendent-in-charge of the user industry. All goods received into the premises of user industry shall be kept separate from other goods until such goods are warehoused. (f) The Superintendent-in-charge of the user industry shall depute a bond officer to examine the goods on the same day of receipt of information regarding goods arrival. The bond officer shall conduct physical verification of the goods within 24 hrs of receipt of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in-charge of the user industry. If despite such reminders, the original warehousing certificate is not received within a further period of sixty days of the expiry of the ninety days period, the Superintendent-in-charge of the consignor shall inform his Assistant/Deputy Commissioner who shall either secure a satisfactory proof of the goods having been duly received by the user industry or ensure that the duty of excise due on the goods not received at destination is recovered from the consignor in terms of Rule 20 (4) of the Central Excise Rules, 2002. 5. Accountal of goods in the user industry The user industry shall maintain account/register showing all entries of goods received into his unit and its consumption or removal, contain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rehoused in case of capital goods and three years in case of goods other than capital goods. (b) In case of such goods which are not likely to deteriorate, the period specified above may on sufficient cause shown, be extended by the jurisdictional Commissioner of Customs or Central Excise, for such period as deemed fit. (c) Where such warehoused goods remain in the premises of a user industry beyond the period and extension thereof as specified above, interest at such rate as specified in the notification of the Government of India, Ministry of Finance, Department of Revenue under section 11 AB of Central Excise Act, 1944 shall be payable, on the amount of duty payable at the time of clearance of the goods in accordance with the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licate/Quadruplicate Range................................................ Division.............................................. No……………………… Application for removal of goods from a factory or a warehouse to another warehouse (A.R.E. 3) I/We holder(s) of Central Excise Registration No......................................have undertaken to remove the under mentioned goods from the factory/warehouse at............................................. to the user industry at ........................................... in Range............................. Division........................................... of Mr./Messrs.................... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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