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Supply of goods manufactured by EOUs without payment of Central Excise Duty against Advance Licence/Authorisation

Central Excise - 1046/34/2016-CX - Dated:- 16-9-2016 - Circular No. 1046/34/2016-CX F. No. 268/01/2016-CX.8 Government of India Ministry of Finance Department of Revenue (Central Board of Excise & Customs) New Delhi, the 16th September, 2016 To T .....

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entations have been received from trade and field formations regarding applicability of second proviso to para 6 of notification no. 22/2003-CE dated 31.03.2003 as amended, when goods manufactured by EOU are supplied to Advance Licence /Authorisation .....

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cal proviso exists under para 3 of notification 52/3003-Cus dated 31.03.2003 as amended to deny exemption from customs duties on similar grounds. The said proviso reads as under, Provided further that where such articles (including rejects, waste, sc .....

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ty leviable under section 3 of the said Customs Tariff Act, read with exemption notification in this regard, if any, no exemption in respect of inputs utilized for the purpose of processing, manufacture, production or packaging of such articles (incl .....

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as been examined. It is seen that s.no. 22 of notification no. 23/2003-CE dated 31.03.2003 as amended, issued in respect of goods manufactured by EOUs and cleared in DTA, specifically exempts Central Excise duty when such manufactured goods are suppl .....

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of supply of goods to Advance Licence/Authorisation holder, the export obligation is cast upon person holding Advance Licence/Authorisation and in case of default in export obligation recovery from the person holding Advance Licence/Authorisation is .....

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dated 31.03.2003, then the EOUs would be placed in a disadvantageous position when compared to a DTA unit which supply manufactured goods to Advance Licence Holder without payment of Central Excise duty in terms of notification no 44/2001-CE(N.T.) d .....

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