Domestic Procurement at Zero Excise Duty in
Post Export 2013-14 EPCG Notified
[Central
Excise Notification No. 14 dated 18th April 2013]
In exercise of the powers conferred by sub-section (1)
of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section
(3) of section 3 of the Additional Duties of Excise (Goods of Special
Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the
Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of
1978), the Central Government, on being satisfied that it is necessary in the
public interest so to do, hereby exempts the goods specified in the First
Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of
1986), when cleared against a Post Export EPCG duty credit scrip issued by the
Regional Authority in accordance with paragraph 5.11 under Chapter 5 {Export
Promotion Capital Goods (EPCG) Scheme} of the Foreign Trade Policy which
provides for duty remission in proportion to export obligation fulfilled (hereinafter
referred to as the said scrip) from,-
(i) the whole of the duty of excise leviable
thereon under the First Schedule and the Second Schedule to the Central Excise
Tariff Act, 1985 (5 of 1986);
(ii) the whole of the additional duty of excise leviable thereon under section 3 of the Additional Duties
of Excise (Goods of Special Importance) Act, 1957 (58 of 1957); and
(iii) the whole of the additional duty of excise leviable thereon under section 3 of the Additional Duties
of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978).
2. The
exemption shall be subject to the following conditions, namely:-
(a) that the conditions (1) to
(14) specified in paragraph 2 of the Notification No. 23/2013 – Customs, dated
the 18th April, 2013 are complied and the said scrip
has been registered by the Customs authority at the specified port of
registration (hereinafter referred as the said Customs authority);
(b) that the holder of the
scrip, who may either be the person to whom the scrip was originally issued or
a transferee-holder, presents the said scrip to the said Customs authority
along with a letter or proforma invoice from the
supplier or manufacturer indicating details of its jurisdictional Central
Excise Officer (hereinafter referred as the said Officer) and the description,
quantity, value of the goods to be cleared and the duties leviable
thereon, but for this exemption;
(c) that the said Customs
authority, taking into account the debits already made towards imports under
Notification No. 23/2013-Customs, dated the 18th April, 2013, and this
exemption, debits the duties leviable, but for this
exemption in or on the reverse of the said scrip and also mentions the
necessary details thereon, updates its own records and sends written advice of
these actions to the said Officer;
(d) that
the validity of the said scrip shall be eighteen months from the date of issue
and the said scrip shall be valid on the date on which the above debit of duty
is made;
(e) that at the time
of clearance, the holder of the scrip presents the said scrip debited by the
said Customs authority to the said Officer along with an undertaking addressed
to the said Officer that in case of any amount short debited in the said scrip
he shall pay on demand an amount equal to the short debit, along with
applicable interest;
(f) that based on
the said written advice and undertaking, the said Officer endorses the
clearance particulars and validates, on the reverse of the said scrip, the
details of the duties leviable, but for this exemption,
which were debited by the said Customs authority, and keeps a record of such
clearances;
(g) that the manufacturer retains a copy of the
said scrip, debited by the said Customs authority and endorsed by the said
Officer and duly attested by the holder of the scrip, in support of the
clearance under this notification;
(h) that the benefits under this notification
shall not be available to clear the items listed in Appendix 37B of the
Handbook of Procedures, Volume 1;
(i) that the
benefits under this notification shall not be available to goods or items, the
imports of which are not permitted against the said scrip; and
(j) that the said
holder of the scrip, to whom the goods were cleared, shall be entitled to avail
the drawback or CENVAT credit of the duties of excise leviable
under the First Schedule and the Second Schedule to the Central Excise Tariff
Act, 1985 (5 of 1986), section 3 of the Additional Duties of Excise (Goods of
Special Importance) Act, 1957 (58 of 1957) and section 3 of the Additional
Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978),
against the amount debited in the said scrip and validated at the time of
clearance.
Explanation - For the purposes of this
notification,-
(A) “Export
obligation” shall have the same meaning as specified in Notification No.
23/2013- Customs, dated the 18th April, 2013;
(B) “Foreign
Trade Policy” means the Foreign Trade Policy, 2009-2014, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide notification
number G.S.R. 1293(E) of the Government of India, Ministry of Commerce and
Industry, Department of Commerce No.1 (RE – 2012) /2009-2014 dated the 5th
June, 2012, as amended from time to time;
(C) “Handbook
of Procedures, Volume 1” means the Handbook of Procedures Volume 1, 2009-14,
published in the Gazette of India, Extraordinary, Part I, Section 1 vide public
notice of the Government of India in the Ministry of Commerce and Industry,
Department of Commerce, No.1 (RE – 2012) /2009-2014 dated the 5th June, 2012,
as amended from time to time;
(D) “Regional
Authority” means the Director General of Foreign Trade appointed under section
6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or
an officer authorised by him to grant an authorisation, including a duty credit
scrip under the said Act.
[F.No.605/10/2013-DBK]