TMI BlogWAREHOUSINGX X X X Extracts X X X X X X X X Extracts X X X X ..... etroleum products as per earlier notification No. 47/2001-C.E. (N.T.) dated 26th June, 2001 has been withdrawn w.e.f 6th September, 2004. 1.3 Any goods warehoused may be left in the warehouse in which they are deposited, or in any warehouse to which such goods have been removed, till the expiry of three years from the date on which such goods were first warehouse. 2. Place of registration of warehouse 2.1 Commissioner of Central Excise will specify the places under his jurisdiction where warehouse can be registered, by issuing Trade Notice. Any person desiring to have warehouse will get himself registered under the of Rule 9 of the said Rules. 3. Procedure for warehousing of excisable goods removed from a factory or a warehouse 3.1 The consignor (i.e. the manufacturer or the registered person of the warehouse) shall prepare an application for removal of goods from a factory or a warehouse to another warehouse in quadruplicate in the specified Form (See Annexure-25 in Part-7). 3.2 The consignor shall also prepare an invoice in the manner specified in Rule 11 of the said Rules in respect of the goods proposed to be removed from his factory or warehouse. 3.3 The cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red person of the warehouse shall maintain a register showing all entries in to and removals of the goods from his warehouse and shall indicate the value, quantity of the goods removed, their marks and numbers as well as the rate of duty and amount of duty involved. The processes carried out on the warehoused goods, if any, shall also be recorded. 5.2 The first and last pages of the register should be pre-authenticated by the owner of the warehouse or his authorised agent. 6. Responsibility of the registered person 6.1 The registered person of the warehouse shall be responsible for due reception of the goods in to the warehouse and delivery there from including their safety during the period they are lodged in the warehouse. 6.2 The registered person shall be responsible for the payment of penalty or interest leviable in respect of-the goods which are warehoused as per the provisions of the Central Excise Act, 1944 and the rules made there under. 7. Revoked or suspended registration of a warehouse 7.1 If the registration of a warehouse is revoked or suspended, the excisable goods lodged therein shall either be cleared for home consumption on payment of duty. 8. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... companies having refineries showing the actual quantity dispatched, the quantity re-warehoused and the gain and loss in respect of each product and each destination. (d) The annual account should be submitted by the oil companies within 60 days from the end of the financial year which should be certified by a firm of practicing Chartered Accountants. The necessary assessment order may be issued within 60 days of the receipt of the annual account. (e) The requirement of D-3 intimation and consignment-wise AR 3A/Annexure-A/ARE-3 (See Annexure 25 and 59 in Part 7) may be dispensed with. (f) The limit of transit loss to be condoned shall be 0.25 percent as per the existing guidelines. (g) Wherever the imported and indigenous products are involved, the annual reconciliation statement should give the details separately for the purpose of reconciliation. (h) Wherever, shortages occur, the assessment may ordinarily be carried out on the basis of highest value and highest rate of duty applicable for the particular product during the quarter/ period under consideration unless the assessee establishes that the shortages relate to a particular batch for which the value and rate of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g interest), limitations, safeguards and procedures. 1.3 The facility of export warehousing is available to the following and places, namely:- 1.Exporters : The exporters who have been accorded status of Super Star Trading House or Star Trading House, 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, Kanpur, Ludhiana, Mumbai, Districts of Pune and Raigad in the state of Maharashtra, District of East midnapore in the state of West Bengal District of Kanchipuram in the state of Tamil Nadu, and the district of indore in the state of Madhya Pradesh. 3. Petroleum products : The export warehousing facility is applicable to all exporters for petroleum products. The warehouses for the purpose of export of petroleum products falling under Chapter-27 of the First Schedule to the Central Excise Tariff Act, 1985 may be established and registered at any place within the territory of India. (Circular No. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will be opened in the format specified at Annexure-27 (See Part 7). 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 checking. 3.3 Removal of goods to warehouse 3.3.1 For removal of excisable goods from a factory or any other premise approved by the Commissioner to a warehouse, procedure laid down in Circular No. 579/16/2001-CX dated 26.6.2001 issued under rule 20 of the said Rules will be applicable. It is clarified that the Notification No. 46/2001-C.E. (N.T.), dated 26.6.2001 do not cover removal from one warehouse to another. 3.3.2 The Central Excise Officer in-charge of the warehouse will issue certificate of removal in duplicate in the Form CT-2 specified at Annexure-28 (See Part 7) indicating details of the general bond executed by the exporter. The CT-2 shall bear per-printed serial numbers running for the whole financial year beginning on the 1st April of each year. The said officer will issue twenty five CT-2 certificates at a time, signing each of the leaf with the official stamp. More certificates can be issued if it is so requested by the exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tanks in intermediate storage of goods cleared for export warehouse. For the removal of doubts, it is clarified that mixed bonding of duty paid goods with non-duty paid goods is not permitted at such intermediate storage installations. [804/1/2005-Cx dated 4 th January, 2005.) 3.4.2 Ten percent of the consignments, subject to minimum of two, received in a month will be randomly selected, spread over the entire month, for verification by officer-in-charge after the receipt of the written intimation. 3.4.3 Goods brought under the cover of each ARE-3 shall be stored separately or proper accountal shall be maintained, till these are exported or diverted for home-consumption. 3.4.4 The Commissioner of Central Excise having jurisdiction over the warehouse may permit the registered person of the warehouse to store duty paid able goods or duty paid imported goods along with non-duty paid excisable pods in the warehouse subject to conditions, procedure arid manner of payment f duty prescribed by him {Circular 804/1 /2005-Cx dated 4th January, 2005) 3.5 Packing, re-packing, labelling or re-labelling within the warehouse 3.5.1 The operations of Packing, re-packing, labelling or r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of application will be filed with the Deputy Commissioner or Assistant Commissioner having jurisdiction over the warehouse and with whom the Bond was executed, for acceptance of proof of export and issue of a certificate to this effect. 5.3 The credit in Running Bond Account shall be made by the exporter on the basis of the application (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 the respective ARE.1 duly certified by Customs authorities that the goods have actually been exported [ Pass for Shipment Order]. 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. 5.4 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said Circular No.581 / 18/2001-CX. However, since the goods are ultimately exported and. the rebate of duty is given to HMG Nepal, it has been decided to relax this condition and allow the exporter to clear the goods on payment of duty without interest. Accordingly, exports may be allowed directly from the export warehouses to Nepal on payment of duty even when the transactions are done in Indian Rupees and no interest is liable to be paid on the duty paid on such export transactions. 5.9 Direct export of goods after further processing by merchant exporters The denial of facility of clearance of goods directly from the premises of job worker in the case of merchant exporters increases the cost of transactions. In this connection, as in terms of rule 4 (6) of Cenvat Credit Rules, 2002, the clearance of finished goods for export directly from the job workers' premises has already been provided. The same facility can be extended to merchant exporters who procure goods for export from the export warehouse on the strength of CT-I certificate furnished by the exporter. Accordingly, goods can be cleared directly from the job workers' premises to export warehouses of merchant expor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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