TMI BlogUnion Budget 2015 - Changes in Central Excise and CustomsX X X X Extracts X X X X X X X X Extracts X X X X ..... Non-Tariff No.27/2015-Customs (NT) 1st March, 2015 CENTRAL EXCISE Tariff No.5/2015-CE to No.17/2015-CE 1st March, 2015 Non-Tariff No.3/2015-CE (NT) to No.11/2015-CE (NT) 1st March, 2015 CLEAN ENERGY CESS No.1/2015-Clean Energy Cess 1st March, 2015 M TP ACT No.1/2015-M TP 1st March, 2015 Unless otherwise stated, all changes in rates of duty take effect from the midnight of 28th February / 1st March, 2015. A declaration has been made under the Provisional Collection of Taxes Act, 1931 in respect of clauses 89 , 90 , 103 , 104 , 163 , 164 and 188 of the Finance Bill, 2015 so that changes proposed therein take effect from the midnight of 28th February / 1st March, 2015. The remaining legislative changes would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the Finance Bill, 2015 . 2.1 The Annexes provide a summary of the changes made and should not be used in any quasi-judicial or judicial proceedings, where only the relevant legal texts need to be referred to. 2.2 I would also like to bring to your notice that it is quite likely that a commodity may be covered under more than one notification attracting different rates of duties. In such cases, as per various judicial pronouncements on the subject, the benefit of lower rate of duty cannot be denied to the assessee provided he fulfils the conditions prescribed, if any, for such lower rate. 3. In order to achieve a sharper focus, I have alluded only to the key highlights of the budgetary changes in this communication. The details are contained in the Finance Bill and notifications which alone have legal force. My team and I have made every possible effort to avoid the occurrence of errors or mistakes in the Budget documents. However, given the scale of changes, inadvertent errors cannot be ruled out. I shall be grateful if the provisions of the Finance Bill and notifications are studied carefully and feedback on issues that may need clarification is provided urgently. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nous coal continues to be 2.5%. 2) Basic Customs Duty on metallurgical coke [2704 00] is being increased from 2.5% to 5%. S.No.125 of notification No.12/2012-Customs, dated 17th March, 2012 as amended by notification No.10/2015-Customs, dated 1st March, 2015 refers. 3) Special Additional Duty (SAD) on Naphtha [2710] for use in manufacture of excisable goods is being reduced from 4% to 2%. Notification No.21/2012-Customs, dated 17th March, 2012 as amended by notification No.11/2015-Customs, dated the 1st March, 2015 [new S.No.45A] refers. 4) Basic Customs Duty on liquefied butanes [2711 13 00] is being reduced from 5% to 2.5%. Notification No.12/2012-Customs, dated 17th March, 2012 as amended by notification No.10/2015-Customs, dated the 1st March, 2015 [new S.No.142C] refers. 5) Scheduled rate of Additional Duty of Customs levied on imported Motor Spirit [Petrol] and High Speed Diesel Oil [commonly known as Road Cess] is being increased from ₹ 2 per litre to ₹ 8 per litre. A suitable amendment has been proposed in the Second Schedule to the Finance (No.2) Act, 1998 and Second Schedule to the Finance Act, 1999. Clause 163 and 164 of the Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apter 72 ) and articles of iron or steel ( Chapter 73 ) is being increased from 10% to 15%. Clause 89 of the Finance Bill 2015 refers. However the existing effective rate of BCD on these goods are being retained. S.Nos.329A and 334A of notification No.12/2012-Customs, dated 17th March, 2012 as inserted by notification No.10/2015-Customs, dated 1st March, 2015 refer. Further, it is clarified that the existing concessional rates of Basic Customs Duty in respect of goods falling under Chapters 72 73 under S. Nos. 330, 331, 332, 333 334 and other similar entries of notification No.12/2012-Customs dated 17th March, 2012 will continue. Chapter 74 76 : 1) Special Additional Duty of Customs (SAD) on melting scrap of iron or steel, stainless steel scrap for the purpose of melting, copper scrap, brass scrap and aluminium scrap is being reduced from 4% to 2%. Notification No.21/2012-Customs, dated 17th March, 2012 as amended by notification No.11/2015-Customs, dated the 1st March 2015 [new S. Nos. 78A, 79A and 79B] refers. Chapter 75 , 77 to 80 : No change. Chapter 81 : 1) Basic Customs duty on antimony metal [8110 10 00] and antimony waste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2- Customs dated 17-3-2012 is being amended to include the classification [8473 40] of parts and components of cash dispensers and automatic bank note dispensers. S. No. 408 of Notification No. 12/2012-Cus, as amended vide notification No.10/2015-Customs dated 1st March, 2015 refers. 5) Basic Custom Duty is being exempted on evacuated tubes with three layers of solar selective coating for use in the manufacture of solar water heater and system, subject to actual user condition. Notification No.12/2012-Customs, dated 17th March, 2012 as amended vide notification No.10/2015-Customs, dated 1st March, 2015 [new S.No.399C] refers. 6) Basic Custom Duty and CVD are being exempted on parts, components and accessories for use in the manufacture of tablet computer. Also, Basic Custom Duty and CVD are being exempted on sub-parts for use in manufacture of parts, components and accessories of tablet computers. Both BCD and CVD being exempt, vide S. No. 1 of notification No 21/2012-Customs, dated 17-3-2012, the SAD on these goods will also be exempt. These exemptions are subject to actual user condition. Notification No.12/2012-Customs, dated 17th March, 2012 as amended vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil. S.No.432 of notification No.12/2012-Customs, dated 17th March, 2012 as amended vide notification No.10/2015-Customs, dated 1st March, 2015 refers. 7) Basic Custom Duty is being exempted on Black Light Unit Module also for manufacture of LCD/LED TV panels, subject to actual user condition. S.No.432B of notification No.12/2012-Customs, dated 17th March, 2012 as amended by notification No.10/2015-Customs, dated 1st March, 2015 refers. 8) Basic Custom Duty is being reduced from 5% to Nil on magnetron (upto 1 KW) used for the manufacture of domestic microwave oven. S. No. 433 of notification No.12/2012-Customs, dated 17th March, 2012 as amended vide notification No.10/2015-Customs, dated 1st March, 2015 refers. 9) Special Additional Duty (SAD) is being exempted on all goods [except populated PCBs] for use in the manufacture of ITA bound goods covered by Notification Nos. 25/1998-Customs dated 2nd June, 1998 , 24/2005-Customs dated 1st March, 2005 , 25/2005-Customs dated 1st March, 2005 , subject to actual user condition. Notification No.21/2012-Customs, dated 17th March, 2012 as amended vide notification No.11/2015-Customs, dated 1st March, 2015 [new S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified inputs for use in the manufacture of flexible medical video endoscope is being reduced from 5% to 2.5%. Notification No. 12/2012-Customs, dated 17th March, 2012 as amended vide notification No.10/2015- Customs, dated 1st March, 2015 [new S. No. 474A] refers. 3) Basic Customs Duty and CVD is being fully exempted on artificial hearts (left ventricular assist device). S.No.480 of notification No. 12/2012-Customs, dated 17th March, 2012 as amended vide notification No.10/2015- Customs, dated 1st March, 2015 refers. Chapter 91 to 98 : No change. Miscellaneous: 1) Notification No.12/2012-Customs [S.No.148(C)] fully exempts Basic Customs Duty and CVD leviable on life saving drugs and medicines imported by an individual for personal use subject to the Condition No.10, which stipulates that importer produces a certificate (in prescribed form) issued by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case, that the goods are life saving drugs or medicines. The pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpted. In this regard, notification No.14/2015-Central Excise dated 1st March, 2015 refers. Similarly, Secondary Higher Education Cess leviable on excisable goods as a duty of excise under section 136 read with 138 of the Finance Act, 2007 is also being fully exempted. In this regard, notification No.15/2015-Central Excise dated 1st March, 2015 refers. 2) Simultaneously, the standard ad valorem rate of duty of excise (i.e. CENVAT) is being increased from 12% to 12.5%. Specific rates of Basic Excise Duty on petrol, diesel, cement, cigarettes other tobacco products (other than biris) are also being suitably changed. In this regard, the First Schedule to the Central Excise Tariff Act, 1985 as amended by Clause 104 of the Finance Bill, 2015 refers. These changes will come into force with immediate effect owing to a declaration under the Provisional Collection of Taxes Act, 1931. Also, see S.Nos.42, 43, 45, 50, 51, 52, 53, 90, 107, 205A, 244, 273, 278, 279, 281, 285, 286, 287, 288 and 289 of notification No.12/2012-Central Excise, dated 17th March, 2012 as amended by notification No.12/2015-Central Excise dated 1st March, 2015 refers. 3) Other Basic Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to be levied on imported goods. Chapter 1 to 3 : No change. Chapter 4: 1) Excise duty of 2% without CENVAT credit or 6% with CENVAT credit is being levied on condensed milk [0402 91 10 and 0402 99 20] put up in unit containers. Notification No.1/2011-Central Excise, dated 1st March, 2011 as amended by notification No.7/2015-Central Excise dated 1st March, 2015 [new S.No.1A] and notification No.2/2011-Central Excise, dated 1st March, 2011 as amended by notification No.8/2015-Central Excise dated 1st March, 2015 [new S.No.1A] refer. Condensed milk [0402 91 10 and 0402 99 20] is also being notified under section 4A of the Central Excise Act for the purpose of valuation with reference to the Retail Sale Price, with an abatement of 30%. Notification No.49/2008-Central Excise (N.T.), dated 21.12.2008 as amended by notification No.3/2015-Central Excise (N.T.) dated 1st March, 2015 [new S.No.1A] refers. Condensed milk, other than put up in unit containers will continue to be exempt from excise duty. S.No.1 of notification No.12/2012-Central Excise, dated 17th March, 2012 , as amended by notification No.12/2015-Central Excise dated 1st March, 2015 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. Simultaneously, the entry in the Seventh Schedule to the Finance Act, 2005 relating to levy of additional duty of excise @ 5% on these goods is being omitted. Clause 184 of the Finance Bill, 2015 refers. Notification No.6/2005-Central Excise, dated 1st March, 2005 as amended by notification No.9/2015-Central Excise dated 1st March, 2015 [new S.No.1A] prescribes Nil rate of additional duty of excise on such goods till the enactment of the Finance Bill, 2015 . Chapter 24: Tariff Item Description (length in mm) BED Rs. per 1000 sticks (Existing Rate) BED Rs. per 1000 sticks (New Rate) 24022010 Non filter not exceeding 65 990 1280 24022020 Non-filter exceeding 65 but not exceeding 70 1995 2335 24022030 Filter not exceeding 65 990 1280 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Capacity Determination and Collection of Duty) Amendment Rules, 2015. In this regard, notification No.42/2008-Central Excise dated 1st July 2008 as amended by notification No.6/2015-Central Excise dated 1st March, 2015 and notification No.30/2008-Central Excise (N.T.) dated 1st July, 2008 as amended by notification No.5/2015-Central Excise (N.T.) dated 1st March, 2015 in respect of Pan Masala and Gutkha refer. Notification No.16/2010-Central Excise dated 27th February, 2010 as amended by notification No.5/2015-Central Excise dated 1st March, 2015 and notification No.11/2010-Central Excise (N.T.) dated 27th February, 2010 as amended by notification No.4/2015-Central Excise (N.T.) dated 1st March, 2015 in respect of Chewing tobacco, unmanufactured tobacco, jarda scented tobacco and filter khaini refer. Chapter 25: 1) Tariff rate of excise duty on goods falling under Chapter sub-heading 2523 29 is being increased from ₹ 900 per tonne to ₹ 1000 per tonne. Clause 104 of the Finance Bill, 2015 refers. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, the increase will come into force with immediate effect. The effective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 012 as amended by notification No.12/2015-Central Excise dated 1st March, 2015 refer. Table below summarizes the changes in various duties applicable to petrol and diesel:- Duty rates applicable prior upto 28.02.02105 Duty rates applicable with effect from 01.03.2015 CENVAT Rs. / Litre SAED Rs. / Litre AED Rs. / Litre Education Cesses (as % of aggregate of duties of excise) Total Rs. / Litre CENVAT SAED AED Education Cesses Total Unbranded petrol 8.95 6 2 3% 17.46 5.46 6 6 NIL 17.46 Branded petrol 10.10 6 2 3% 18.64 6.64 6 6 NIL 18.64 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) Tariff rate of excise duty on all goods falling under tariff item 3923 21 00 and Chapter sub-heading 3923 29 is being increased from 12% to 18%. However, the effective rate of excise duty on sacks and bags of polymers of ethylene [3923 21 00] other than for industrial use is being increased from 12% to 15%. Other sacks and bags falling under sub-heading 3923 29 shall remain at 12.5%. Notification No.12/2012- Central Excise, dated 17th March, 2012 as amended by notification No.12/2015- Central Excise dated 1st March, 2015 [New S. Nos.148B, 148C and 148D] refers. Chapter 40 to 63 : No change. Chapter 64 : 1) Basic Excise Duty on leather footwear of Retail Sale Price exceeding ₹ 1000 per pair falling under Central Excise Tariff heading 6403 and 6405 is being reduced from 12% to 6%. For the purposes of this exemption, leather footwear means footwear, classified under CETH 6403 or 6405, having uppers of leather, where leather refers to goods of heading 4107 or 4112 to 4114. This concessional rate of 6% would however not apply to footwear with leather sole and textile uppers falling under CETH 6404. Footwear, including leather footwear, of Retail Sale Pric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, 2012 as omitted vide notification No.12/2015-Central Excise dated 1st March, 2015 . Further, optional excise duty of Nil without CENVAT credit / 12.5% with CENVAT credit is being extended to solar water heater and system. Notification No.12/2012-Central Excise, dated 17th March, 2012 as amended by notification No.12/2015-Central Excise dated 1st March, 2015 [new S. No. 238A] and Clause 104 of the Finance Bill, 2015 refer. 2) Excise duty exemption on parts for use in manufacture of solar water heater and system is being continued, subject to actual user condition. Notification No.12/2012-Central Excise, dated 17th March, 2012 as amended vide notification No.12/2015-Central Excise dated 1st March, 2015 [new S. No. 238B] refers. 3) Excise duty of 2% without CENVAT credit / 12.5% with CENVAT credit is being provided to tablet computer. Notification No.12/2012-Central Excise, dated 17th March, 2012 as amended by notification No.12/2015-Central Excise dated 1st March, 2015 [new S.No.254A] and relevant entry in Clause 104 of the Finance Bill, 2015 refer. 4) Further, excise duty is being exempted on parts, components and accessories for use in manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brid vehicles is being extended by one more year up to 31st March, 2016. First proviso to notification No.12/2012-Central Excise , as amended by notification No. 12/2015-Central Excise, dated the 1st March 2015 refers. Chapter 88 , 89 : No change. Chapter 90 : 1) Excise duty is being exempted on specified raw materials for use in manufacture of pacemakers, subject to actual user condition. Notification No.12/2012-Central Excise, dated 17th March, 2012 as amended vide notification No.12/2015-Central Excise dated 1st March, 2015 [new S. No. 318A] refers. Chapter 91 to 96 : No change. Miscellaneous: 1) Goods manufactured domestically and supplied against International Competitive Bidding are eligible for full excise duty exemption provided that such goods when imported attract Nil Basic Customs Duty and Nil CVD [ S.No.336 of notification No.12/2012-Central Excise dated 17.03.2012 read with Condition No.41]. The condition is being amended so as to provide that if imported goods are eligible for Nil Basic Customs Duty and Nil CVD subject to certain conditions, then the said conditions shall also apply mutatis mutandis to such goods when manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her, these bulk drugs used in the manufacture of the specified drugs are also exempt from excise duty, under S. No. 108 (B) of the notification 12/2012- CE, provided the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules , is followed. In this context, clarification has been sought whether a separate certificate issued under the above mentioned Central Excise Rules is required when a similar certificate under the above mentioned Customs Rules issued from the same jurisdictional Central Excise officer is already produced. It is being clarified that there is no need to separately comply with Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules , 2001 for the purposes of availing of the CVD exemption under notification No.12/2012-Central Excise, if the procedure as laid down in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rule, 1996 is already followed by the importer for availing exemption / concession from BCD on the said goods. 2) Parts and components of cash dispenser and automatic bank note dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assent of the President, then, without prejudice to the provisions of sections 135 , 135A and 140, as may be applicable, the proceedings in respect of such person or other persons to whom the notice is served shall be deemed to be concluded if the payment of duty, interest and penalty under the proviso to sub-section (2) or under sub-section (5), as the case may be, is made in full within 30 days from the date on which such assent is received. [ Clause 80 of the Finance Bill, 2015 refers] 2) Section 112 provides for penalty for improper importation of goods, etc. Section 112 is being amended so as to substitute sub-clause (ii) of clause (b) to provide that any person who acquires possession of or is in any way concerned with or in any other manner deals with any dutiable goods, other than prohibited goods, which he knows or has reasons to believe are liable to confiscation under section 111 , shall, subject to the provisions of section 114A , be liable to a penalty not exceeding 10% of the duty sought to be evaded of ₹ 5000, whichever is greater. It is also being provided that in cases of short levy or non-levy or short payment or non-payment and errone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant shall pay the amount so ordered by the Settlement Commission within thirty days from 1st day of June 2007 failing which his application shall be liable to be rejected. The actual operation of the said section provided for the payments to be made within thirty days from 1st day of June 2007. Hence, the said section has become redundant and is being omitted. [ Clause 84 of the Finance Bill, 2015 refers] 6) Sub-section (6) of section 127C provides that in respect of the applications filed before 31st day of May, 2007, Settlement Commission shall pass the final order of settlement under sub-section (5) of section 127C latest by 29th February 2008 and in cases filed after 31st day of May, 2007, within nine months. Since all the applications filed before 31st day of May, 2007 shall have been necessarily disposed of by 29th day of 2008, the reference to the said dates have become redundant. Therefore, the said sub-section is being amended so as to omit the phrase in respect of an application filed on or before the 31st day of May, 2007, later than the 29th day of February, 2008 and in respect of application made on or after the 1st day of June, 2007 . [ C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (22 of 2007) or sub-section (5) of the section 32F as the same have become redundant. [ Clause 88 of the Finance Bill, 2015 refers] AMENDMENT IN THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975 : 1) The tariff rate of basic customs duty on bituminous coal is being reduced from 55% to 10%. 2) The tariff rate of basic customs duty on goods falling under all the tariff items of Chapters 72 and 73 that is iron and steel and articles of iron steel, is being increased from 10 to 15%. However, there is no change in the existing effective rates of basic customs duty on these goods. 3) The tariff rate of basic customs duty on goods falling under all the tariff items of heading 8702 that is motor vehicles for the transport of ten or more persons, including the driver and 8704 that is motor vehicles for the transport of goods, is being increased from 10% to 40%. This change will come into effect immediately owing to a declaration under the Provisional Collection of Taxes Act, 1931. The effective Basic customs duty on Commercial Vehicles is being increased from 10% to 20%. However, customs duty on commercial vehicles in Completely Knocked Down (CKD) kit and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd all proceedings in respect of said duty and interest shall be deemed to be concluded; c) if duty as determined under sub-section (10) of section 11A and interest payable thereon under section 11AA is paid within 30 days of the date of communication of order of the Central Excise Officer who has determined such duty, the amount of penalty shall be equal to 25% of the penalty so imposed, provided that such reduced penalty is also paid within 30 days of the date of communication of such order. (ii) in cases involving fraud or collusion or wilful mis-statement of suppression of facts or contravention of any provision of the Act or rules with the intent to evade payment of excise duty, in the following manner,- a) in addition to the duty as determined under sub-section (10) of section 11A , a penalty equal to the duty so determined shall be payable. In respect of cases where the details relating to such transactions are recorded in the specified record for the period beginning with 8th April, 2011 and upto the date of assent to the Finance Bill, 2015 , the penalty payable shall be 50% of the duty so determined. b) if duty and interest payable thereon under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being amended to delete the reference to in appeal or revision, as the case may be so as to provide that when any proceeding is referred back, whether in appeal or revision or otherwise, by any court, Appellate Tribunal Authority or any other authority to the adjudicating authority for a fresh adjudication or decision, then such case shall not be entitled for settlement. [ Clause 93 of the Finance Bill, 2015 refers] 5) The proviso to sub-section (3) of section 32 provides that where a Member of the Central Board of Excise Customs is appointed as the Chairman, Vice Chairman or Member of the Settlement Commission, he shall cease to be a member of the Board. As per the amended Customs and Central Excise Settlement Commission (Recruitment and Conditions of Service of Chairman, Vice Chairman and Members) Rules, 2000, Members of the Board are not eligible to be Member of the Settlement Commission. Hence, the proviso is redundant and is being omitted. [ Clause 94 of the Finance Bill, 2015 refers] 6) Section 32B is being amended so as to enable Vice Chairman or Member of the Settlement Commission to officiate as Chairman in the absence of the Chairman of the Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations as if the amendments made in the said section were not in force. Since all the applications filed by 31st day of May, 2007 have necessarily been disposed of by 29th day of February 2008, the said Explanation has become redundant and hence, is being omitted. [ Clause 99 of the Finance Bill, 2015 refers] 11) Section 32O provides the situations in which the person in whose case the order has been passed by the Settlement Commission cannot again approach the Settlement Commission. When the said section was amended in 2007, the said section made distinction in respect of the orders passed prior the commencement of section 122 of the Finance Act, 2007 and after that. In respect of the cases decided after the said commencement, the applicant was barred from making subsequent applications, whereas in the cases decided prior to that he could have made the application if his case was not covered by any of the clauses mentioned in sub-section (1). However vide the amendments made by the Finance Act, 2010 , even in cases decided after commencement of section 122 of the Finance Act, 2007 the applicant was allowed to approach Settlement Commission if not hit by any o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to ₹ 1000 per tonne. 6) Tariff rate of excise duty on high speed diesel (HSD) falling under tariff item 2710 19 30 is being increased from 14% + ₹ 5 per litre to 14% + ₹ 15 per litre. However, there is no change in the aggregate of various duties of excise on high speed diesel (HSD). 7) Tariff rate of excise duty on all goods falling under tariff item 3923 21 00 and Chapter sub-heading 3923 29 is being increased from 12% to 18%. [ Clause 104 of the Finance Bill, 2015 refers] The above changes will come into effect immediately owing to a declaration under the Provisional Collection of Taxes Act, 1931. AMENDMENTS IN CENTRAL EXCISE RULES, 2002 AND CENVAT CREDIT RULES, 2004 1) Amendments in Central Excise Rules (CER), 2002 and CENVAT Credit Rules (CCR), 2004 are being simultaneously being done to provide for- (i) Direct dispatch of goods to registered dealer s/ registered importer s customers without first bringing them to the dealer s / importer s registered premises subject to the conditions specified therein ( Rule 11 of CER and Rule 4 of CCR refers), (ii) Direct dispatch of inputs and capital goods to job worker wi ..... 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