Excise to Attest Invoices/ARE-3 for Deemed Export
Supplies to Self Bonded EOUs
[CBEC Circular No. 17 dated 18th December
2014]
Subject: Authentication of supply invoice/ ARE-3 by the
Central Excise Authorities for Claiming Deemed export benefits.
Attention is drawn to Circular No. 15/2008-Cus
dated 26.09.2008 in which guidelines on the above subject have been prescribed
for recipientunits registered with Central Excise or
not so registered. In respect of units registered with Central Excise, the
Superintendent of Central Excise in-charge of the unit has to make an
endorsement on documents within 21 days from the date of supply or receipt of
intimation, whichever is later.
2. It
is reported to the Board that compliance with the above provision is difficult
to assess when the said endorsement is not dated by the Superintendent.
Moreover, difficulty was reported in obtaining document certified by Central
Excise Authority w.r.t. recipient units registered with Central Excise but
operating under the self- bonding/warehousing procedure prescribed in Circular
No. 19/2007-Cus dated 03.05.2007.
3. The
matter was examined in consultation with the DGFT. It has been decided by the
Board to amend the guidelines by adding the following lines at the end of para 2(a) in Circular No. 15/2008-Cus “Such endorsement shall bear the dated signature of
the Superintendent of Central Excise. Further, where the recipient unit is
operating under the procedure prescribed vide Circular
no. 19/2007-Cus dated 03.05.2007, the Superintendent of Central Excise shall,
as is specified in that Circular, provide an attested true photocopy of the
original ARE-3.”
4. This
instruction may be brought to the notice of the trade/exporters by issuing
suitable public notice. The officers may be suitably guided through a Standing
Order. Difficulties faced, if any, in implementation may be brought to the
notice of the Board.
F.No.605/75/2014-DBK