OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE : MUMBAI-III

VARDAAN TRADE CENTRE, 4TH FLR, ROAD NO. 16, W.I.E., THANE 400 604 TEL : 2 58 00 617

 

 

TRADE NOTICE NO.  9 /Gen(9)/C.Ex./M-III/2005  DATED 01.04.2005

 

 

Subject :- Central Excise-Export of goods under Bond to Nepal and Bhutan 

                  Notification No. 45/2001-CE (NT) dated 26th June, 2001-regarding.

           

It is for information of the Trade that certain references were received from field formations raising doubts over the applicability of notification No. 45/2001-CE(NT)   dated 26th June, 2001 dealing with the procedure of export under Bond to Nepal and Bhutan  to merchant exporters. A view was expressed that since the notification No. 45/2001-CE(NT) dated 26th June, 2001 does not contain a clause of obtaining the goods without payment of duty by a merchant exporter under CT-1 certificate similar to notification No. 42/2001-CE(NT) dated 26th June, 2001, the said notification may not be applicable to merchant exporters. It was also stated that the above notification does not define the term ‘merchant exporter’ unlike other notification No. 42/2001-CE (NT).

 

2.       The matter has been examined. It may be seen that the notification No. 45/2001-CE (NT) does not differentiate in the procedure on the basis of the status of the exporter and hence, no need was felt to mention the terms ‘merchant- exporter’ or ‘manufacturer-exporter’ in the said notification. Accordingly, no separate procedure for obtaining the goods without payment of duty was prescribed for each category of exporters. Further, in all cases of export to Nepal and Bhutan, the despatch of goods has been prescribed only from the factory of manufacture or warehouse or any other premises approved by the Commissioner in this behalf. Thus, it may be seen that the term ‘exporter’ has been used in general sense in the notification such that it covers both merchant-exporters and manufacturer-exporters. The fact that the term ‘merchant exporter’ has not been defined in the notification may not ipso-facto imply that the notification is meant for a particular category of exporters only. 

 

3.       Accordingly, it is clarified that the notification No. 45/2001-CE (NT) dated           26th June, 2001 for export under Bond to Nepal and Bhutan applies to both merchant-exporters and manufacturer-exporters.

 

4.      All trade associations are requested to bring the contents of this Trade Notice to the notice of their member manufacturers in particular and the trade in general.

 

 

 

                                                                                                            sd/-

                                                                                            (K.K. SHRIVASTAVA)     

                                     COMMISSIONER                                                                    

                         CENTRAL EXCISE : MUMBAI-III

 

F.No.V.Gen(8)/4/2005/M-III

Thane, the   

 

 

Copy to :All Trade Associations as per Mailing List / Member of RAC (OS) & SSI by

              name / All Chambers of Commerce/Press Information Bureau.

              All Additional Commissioner / Joint Commissioners /

   All Divisional Deputy/Assistant Commissioners (with 10 spare copies) /

   Assistant Commissioner (Audit) / Brand Rate Unit / P.R.O. (Notice Board).

   Office of the Chief Commissioner of Central Excise & Custom,Mumbai, Zone II.

 

 

(Based on Board’s Circular No. Circular No. 810/7/2005-CX dated 1st March, 2005

issued under F.No. 209/30/2003-CX 6)