Procedure for Utilisation of
Paperless MEIS and SEIS Scrips – Amendments in MEIS and SEIA Schemes – Payment
of Excise Duty Notifications
[Notification No. 01/2019-Central
Excise dated 9 April 2019]
Seeks to further
amend Notification Nos. 20/2015-Central Excise and No. 21/2015-Central
Excise both dated 08.04.2015 to incorporate procedure for utilisation
of paperless MEIS and SEIS scrips
G.S.R.
(E).- In exercise of the powers conferred by sub-section (1) of section 5A of the
Central Excise Act, 1944 (1 of 1944), the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby directs
that each of the notifications of the Government of India, Ministry of Finance
(Department of Revenue), specified in column (2) of the Table below shall be
further amended in the manner as specified in the corresponding entry in column
(3) of the said Table, namely:-
|
Table |
||
|
Serial
Number |
Notification
number and date |
Amendments |
|
(1) |
(2) |
(3) |
|
1. |
20/2015-Central
Excise, dated the 8th April, 2015 [G.S.R. No. 271(E), dated the 8th April,
2015] MEIS Scheme – Payment of Excise Duty
(p317 of Export of Goods and Services) |
In
the said notification, after paragraph
2, following paragraph shall be inserted
namely:- “3.
Notwithstanding anything contained in paragraph 2 above, in respect of the
said scrip issued on or after the 10th April,
2019 electronically without a physical copy for a port of registration
enabled on the customs automated system, the exemption shall be subject to
the following conditions, namely:- (1) that
the conditions (1) to (3) specified in paragraph 2 of the notification No.
24/2015-Customs, dated the 8th April,
2015 [G.S.R.269(E), dated the 8th April, 2015] are complied
and the said scrip has been registered with the Customs Authority at the port
of registration specified in the said scrip (hereinafter referred to as the
said Customs Authority); (2) that the holder of the scrip, who may either
be the person to whom the scrip was originally issued or a transferee-holder,
presents details of 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 to as the said Officer) and the description, quantity,
value of the goods to be cleared and the duties leviable
thereon, but for this exemption; (3) that
the said Customs Authority, taking into account the debits already made
towards imports under notification No. 24/2015-Customs, dated the 8th
April, 2015 [G.S.R.269(E), dated the 8th
April, 2015], the debits made under
notification No. 10/2015-Service Tax, dated the 8th April, 2015 [G.S.R.273(E), dated the 8th
April, 2015] and this exemption,
shall debit the duties leviable, but for this
exemption electronically in the customs automated system and send written
advice of these actions to the said Officer; (4) that
at the time of clearance, the holder of the scrip submits 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; (5) that
based on the written advice received from the said Customs Authority and the
said undertaking, the said Officer endorses the clearance particulars and
validates, on the face of the said written advice, 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; (6) that
the said Officer shall give duly attested copies of the said endorsed written
advice to the scrip holder and the manufacturer, who retains it in support of
the clearance under this notification; (7) that the said holder of the scrip, to whom
the goods were cleared, shall be entitled to avail drawback or CENVAT credit
of the duties of excise leviable under the Fourth
Schedule to the Central Excise Act, 1944 (1 of 1944), against the amount
debited in the said scrip and validated at the time of clearance.” |
|
2. |
21/2015-Central
Excise, dated the 8th April, 2015 [G.S.R. No. 272(E), dated the 8th April,
2015] Services Exports SEIS – Payment of
Excise Duty (p323 of Export of Goods
and Services) |
In
the said notification, after paragraph
2, following paragraph shall be inserted
namely:- “3. Notwithstanding anything
contained in paragraph 2 above, in respect of the said scrip issued on or
after the 10th April,
2019 electronically without a physical copy for a port of registration
enabled on the customs automated system, the exemption shall be subject to
the following conditions, namely:- (1) that
the conditions (1) and (2) specified in paragraph 2 of the notification No.
25/2015-Customs, dated the 8th April,
2015 [G.S.R. 270(E), dated the 8th April, 2015] are complied and the said scrip has been registered with the
Customs Authority at the port of registration specified in the said scrip
(hereinafter referred to as the said Customs Authority); (2) that
the holder of the scrip, who may either be the person to whom the scrip was
originally issued or a transferee-holder, presents details of 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 to as the said
Officer) and the description, quantity, value of the goods to be cleared and
the duties leviable thereon, but for this
exemption; (3) that
the said Customs Authority, taking into account the debits already made
towards imports under notification No. 25/2015-Customs, dated the 8th
April, 2015 [G.S.R. 270(E), dated the
8th April, 2015], the debits made under notification No. 11/2015-Service
Tax, dated the 8th April, 2015 [G.S.R. 274(E), dated the 8th
April, 2015] and this exemption,
shall debit the duties leviable, but for this
exemption electronically in the customs automated system and send written
advice of these actions to the said Officer; (4) that
at the time of clearance, the holder of the scrip submits 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; (5) that
based on the written advice received from the said Customs Authority and the
said undertaking, the said Officer endorses the clearance particulars and
validates, on the face of the said written advice, 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; (6) that
the said Officer shall give duly attested copies of the said endorsed written
advice to the scrip holder and the manufacturer, who retains it in support of
the clearance under this notification; (7) that
the said holder of the scrip, to whom the goods were cleared, shall be
entitled to avail drawback or CENVAT credit of the duties of excise leviable under the Fourth Schedule to the Central Excise
Act, 1944 (1 of 1944), against the amount debited in the said scrip and
validated at the time of clearance.”. |
[F. No. 605/23/2018-DBK]