Chief Comm
to give Permission on Self Sealing of Bulk Cargo Export from Place of Lading
[CBEC Circular No. 1011 dated 30th
October 2015]
Subject: - Clarification regarding Self-sealing and self-Examination of Bulk cargo.
References have been received from
trade as well as from field formations regarding problems faced by trade in
sealing of Bulk Cargo for export under bond under Notification No.
42/2001-Central Excise (N.T.), dated 26.06.2001. It has been pointed out that bulk
cargo for e.g. coal, iron-ore, alumina Concentrate, heavy machinery etc. are
difficult to seal in packages or container and hence a suggestion has been made
that there is a need to prescribe procedure for export of such goods.
2. The
matter has been examined. Notification No.42/2001-Central Excise (N.T.), dated
26.06.2001, has been amended vide Notification No. 23/2015, dated 30.10.2015
thereby exempting bulk cargo from sealing in packages or container. The
Principal Chief Commissioner/ Chief Commissioner of Central Excise has been empowered to grant exemption from self-sealing of
bulk cargo for export on case to case basis.
3. In
the said Notification, in paragraph 2, in sub-paragraphs (ii) and (iii), after
clause (a) occurring in both sub-paragraph , following proviso shall
respectively be inserted, namely:-
Provided that where the nature of
goods is such that the goods cannot be sealed in a package or a container such
as coal or ore, etc., exemption from sealing of package or container may be
granted by the Principal Chief Commissioner or Chief Commissioner of Central
Excise subject to safeguard as may be specified by him in the permission.
The safeguards shall, inter-alia,
include the following:-
i.
method of verification of quantity and quality of goods including
testing of goods where necessary at the place of removal or despatch
and at the port of export or SEZ, where the goods are received;
ii.
no remission of duty shall be allowed for loss of goods within
transit;
iii.
permission shall be given on case to case basis for a specified
period not exceeding one year at a time and may be withdrawn in case of misuse;
and
iv.
any additional safeguards as may be
specified ” .
4. In
this regard, following procedures is prescribed while allowing export without
sealing in packages or container:-
i.
The assessee who desires to avail
facility of export of bulk cargo without sealing shall write to the Principal
Chief Commissioner/ Chief Commissioner of Central Excise with a copy to
jurisdictional Assistant/ Deputy Commissioner of Central Excise, giving details
of bulk cargo to be exported with proper justification regarding difficulties
faced by him in sealing of the cargo.
ii.
The Jurisdictional Assistant/ Deputy Commissioner after receipt of
such application from the exporter shall forward it to the Principal
Commissioner/ Commissioner with his comments within fifteen days of receipt of
such application with due verification as needed.
iii.
The Jurisdictional Principal Commissioner/ Commissioner of Central
Excise forward all such application to the Principal Chief Commissioner/ Chief
Commissioner of Central Excise with his recommendation within three weeks of
receipt of the application with report from the Assistant/ Deputy Commissioner.
The jurisdictional Principal Commissioner/ Commissioner of Central Excise shall
also consult the Principal Commissioner/ Commissioner having jurisdiction over
the port of export or Development Commissioner of SEZ where the goods are
received and incorporate the inputs appropriately in his recommendation.
iv.
Principal Chief Commissioner/ Chief Commissioner of Central Excise
shall grant or reject the request for waiver of sealing of bulk cargo with in
fifteen days of receipt of the application from the Principal Commissioner/
Commissioner of Central Excise.
5. The
final decision taken on the application shall be communicated to the applicant
in writing and in cases where the permission is granted,
conditions and safeguards prescribed shall be clearly mentioned.
6. Difficulty
experienced, if any, in implementing the circular should be brought to the
notice of the Board.
F.No.
96/108/2014-CX.I
[Central Excise
Notification No. 23 (Non Tariff) dated 30th
October 2015]
In exercise of the powers conferred by rule 19 of the
Central Excise Rules, 2002, the Central Board of Excise and Customs hereby
makes the following amendments further to the notification of the Government of
India, Ministry of Finance, (Department of Revenue)Number 42/2001-Central
Excise (N.T.), dated 26th June, 2001, published in the Gazette of
India Extraordinary in Part II, Section 3, sub-section (i) vide number G.S.R
471(E), dated the 26th June, 2001, namely:-
1.
In the said Notification, in
paragraph 2, in sub-paragraphs (ii) and (iii), after clause (a) occurring in
both sub-paragraph , following proviso shall respectively be inserted, namely:-
Provided that where the nature of goods is such that the
goods cannot be sealed in a package or a container such as coal or ore, etc.,
exemption from sealing of package or container may be granted by
the Principal Chief Commissioner or Chief Commissioner of Central Excise
subject to safeguard as may be specified by him in the permission.
The safeguards shall, inter-alia, include the
following:-
(i) method of verification of quantity and quality of goods
including testing of goods where necessary at the place of removal or despatch
and at the port of export or SEZ, where the goods are received;
(ii) no remission of duty shall be allowed for loss of goods
within transit;
(iii) permission
shall be given on case to case basis for a specified period not exceeding one
year at a time and may be withdrawn in case of misuse; and
(iv) any additional safeguards as may be specified.
[F.No.96/108/2014-CX.I]