New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Clearance of bunker fuels to Indian Ship/Vessel carrying containerized cargo

Central Excise - 1034/22/2016-CX - Dated:- 1-7-2016 - Circular No. 1034/22/2016-CX F.No.83/1/2015-CX.3 (Pt.) GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS New Delhi 1st July, 2016 Subject: -reg. I am directed to refer to Sl. No. 65A of notification no. 12/2012-CE dated 17.03.2012 as amended whereby clearance of bunker fuels (i) IFO 180 CST (ii) IFO 380 CST, for use in ships or vessels has been permitted without payment of Central Excise duty su .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ducts, warehousing facility is being extended to the bunker fuel for consumption as per exemption under Sl. No. 65A of notification no 12/2012-CE dt 17.3.2012. Existing warehouses from where bunker fuel would be dispensed shall be deemed to be registered under Central Excise. The existing warehousing and export warehousing procedures prescribed shall be followed mutatis mutandis for clearance of bunker fuel from refinery to the warehouses of the OMCs and for further supply to the eligible ships .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

warehouse of the OMCs to the eligible ships/vessels under notification no 12/2012-CE dated 17.03.2012. Procedure for availing exemption 3.1. The Master of the eligible Indian Ship/vessel or his authorised agent shall submit two copies of the undertaking to the OMCs, from which it intends to procure bunker fuel, in the format enclosed as Annexure A. A copy of registration certificate of the ship and fuel consumption rate certificate shall be enclosed with the undertaking. The undertaking shall be .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

g containerized cargo. OMCs shall submit a one-time undertaking in the format prescribed as Annexure B to dispense bunker fuel available in the warehouse in terms of the conditions of the notifications for the intended purpose only. 3.3 The Master of the eligible Indian ship/vessel or his authorised agent on each filling of the bunker fuel shall give a dated acknowledgment of the receipt of bunker fuel to the OMCs. Such acknowledgment can even be given on the copy of delivery note/challan or sal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

shall be submitted for each quarter of the year within two months of completion of the quarter. 4.2 In case of non-receipt of utilisation certificate within the stipulated period, the OMC shall submit details of the supplies for which utilization certificate has not been received, within one month of the period prescribed for submission of utilization certificate. For example, for the quarter of April to June, 2016, utilization certificate shall be submitted by the Master of the Vessel or his ag .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

dings would be initiated. 5.2 In cases where utilization certificate is not received even after expiry of thirty days as prescribed in para 5.1, demand for recovery of duty, interest and penalty, in terms of the undertaking submitted to avail the exemption read with the provisions of the Central Excise Act, 1944 shall be initiated against the Master of the Vessel. Similar action would follow in cases where bunker fuel is not used for the intended purpose. However, in cases where utilization cert .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y once) To, The Assistant/Deputy Commissioner, ....................................... Division, ............................... Commissionerate, (Address) Through : ............................... (Name and address of the OMC owning the warehouse) Subject: Undertaking to use bunker fuel for intended purpose - reg. Madam/Sir, I ........................ master/authorized agent of Ship/Vessel. V ............................ (Reg.No.) flying Indian flag and capable of carrying containerized cargo, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

uel are enclosed. 2. I undertake to use bunker fuel received under exemption as prescribed in the notification and to submit utilization certificate as prescribed by the Circular No. 1034/22/2016-CX dated 01.07.2016. In case of failure to comply with any of the conditions prescribed in the notification or on non-submission of utilization certificate, I undertake to pay duty, interest and penalty in terms of Central Excise Act, 1944, read with this undertaking, submitted in terms of condition pre .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version