Cir. No.617/08/2002-CX., dt. 06/02/2002
- Document type
- Circular
- Reference no.
- I
- Dated
Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 - difficulties faced
Central Excise (Removal of Goods at concessional
rate of duty for manufacture of excisable goods)
Rules, 2001 - difficulties faced
I am directed to refer to Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 and to say that some formations have expressed the difficulty in implementing the said Rules in the following situations stating that there are no corresponding provisions as in the erstwhile Chapter X procedure of the Central Excise Rules, 1944:
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i) Removal of goods received duty free to another unit without payment of duty; and
ii) Sending goods received under these rules outside the factory for test, repair, refining and re-conditioning and return thereof.
3. As regards sending goods outside the factory for test, repair, refining and re-conditioning and return thereof, Commissioner of Central Excise can allow such movement by exercising the supplementary powers as contained in Rule 31 of Central Excise (No.2) Rules, 2001.
4. The filed formations may suitably be informed.
5. Receipt of this Circular may please be acknowledge.
Sd/-
(M.G.Thamizh Valavan)
Under Secretary (CX.6)