TMI BlogExport of all excisable goods without payment of duty from a warehouse or a licensed factory or approved premises to projects in BhutanX X X X Extracts X X X X X X X X Extracts X X X X ..... r authorised by the General Manager of the concerned project authority. 3. The exporter executes a bond in proper form under Rule 13 of the Central Excise Rules, 1944 and in such manner as may be determined by Commissioner of Central Excise having jurisdiction over the factory or warehouse or the approved premises from where the goods are removed for export to the specified project. 4. The exporter shall furnish a certificate duly signed by the concerned bank in India certifying that full payment for the goods has been received by the said bank. On receipt of such a certificate and on satisfaction of other conditions as laid down in the bond referred to in condition 3, the Commissioner of Central Excise shall discharge the exporter of his liability under the bond. 5. The exporter shall follow the special procedure set out in Appendix II to this Notification. SCHEDULE 1. Kurichu Hydro Electric Project. 2. Tala Hydro Electric Project. APPENDIX I REGISTRATION OF CONTRACTS : 1. Every Project Authority specified in the notification desirous of obtaining supplies under benefits of this notification shall apply in writing to the DGICCE for registration of the contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfied, finalise the contract and close the entry in the register. APPENDIX II Procedure for export of excisable goods without payment of Central Excise duty to specified projects in Bhutan :- 1. The exporter shall execute a bond in proper form under Rule 13 of the Central Excise Rules, 1944 as stipulated in condition 3 here-in-above and shall produce a copy of the same at the time of clearance of goods. 2. The exporter or his agent shall prepare six copies of the invoices as prescribed in the AnnexureA to the Notification in carbon for the purpose of removal of goods for export to the specified projects in Bhutan without payment of Central Excise duty and shall make the following declaration on the same : "I/We declare that the goods entered herein are intended for export to Bhutan in bond, and shall not be diverted or delivered on route to any other country". 3. He shall furnish the relevant information in all columns provided in the invoice, in carbon, for removal, of the said goods for export. 4. He shall, thereafter present all the 6 copies of the invoice to the Central Excise Officer in charge of the warehouse or factory or the approved premises. 5. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the factory or warehouse or the premises, through the exporter or his agent; (ii) examine the seals of the containers and identify the containers with the particulars shown in the invoice; (iii) if the particulars on the original copy of the invoice tally with the particulars on the duplicate, triplicate and quadruplicate copies and the seals are intact and packages are satisfactorily identified, he shall make necessary entries in the register maintained at the land customs station and allow the goods to cross the territory and certify accordingly on each of the four copies of the invoice and simultaneously indicate the running serial number in red ink prominently visible and encircled against item 4 on all the four copies of the invoice (and in case the seals are not found intact, the officer of customs incharge of the land customs station may reseal the containers with his own seal after satisfying himself as to the identity of the containers and the goods from the particulars shown on the invoice and if necessary by opening and examining the goods) the customs officer incharge of the land customs station will return the quadruplicate copy of the invoice to the exporter o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entries in Bond Account of the exporter, giving provisional credit or discharging the bond provisionally. On receipt of the duplicate copy of invoice, duly endorsed by Customs officer of Bhutan from the Customs Officer, land customs station, certifying export of the goods and after tallying the particulars with those in quadruplicate copy of the invoice and the obligation under the said bond will then be discharged. 15. The officer in charge of the factory, or warehouse or premises, the Customs Officer incharge of the land customs station and the officer who accepted the bond, shall maintain records for keeping an account of removals and exports under bond. 16. In case of failure of export, the customs officer incharge of the land customs station, shall send necessary intimation to the Central Excise Officer who has allowed the clearance for export of the goods to Bhutan, with copy endorsed to the Assistant Commissioner Central Excise Division. If goods are not exported within the time allowed for such export or if shortages are noticed at the time of export, full duty should immediately be demanded on the goods not so exported or shortages noticed, from the exporter on hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
