PUBLIC NOTICE No. 19/2000 Date: 11.02.2000
- Document type
- Other
- Reference no.
- A
- Dated
- Category
- Public Notices w.e.f 01/04/2000
Procedure for assessment of Bills of Entry - reg.
Procedure for assessment of Bills of Entry - reg.
Attention of members of Trade including Custom House Agents and Importers is invited to Public Notice No. 85/99 wherein procedure for assessment of Bills of Entry was notified.
Subsequently, representations have been received from the Trade that certain difficulties are being faced by the importers in availing the MODVAT credit under Rule 57G/57A where imported goods lying in the Docks are required to be delivered to the manufacturing units at an address in which Bill of Entry has not been filed.
It is clarified that where the imported goods were still in Docks and the manufacturer/importer decides to diver/transfer the entire consignment, a declaration by the manufacturer/importer can be made on the reverse of duplicate copy of Bill of Entry generated on the EDI System by the manufacturer/importer that the entire consignments are being delivered tp te manufacturing unit (name of the unit) for availing credit. The same shall be accordingly endorsed by the Docks Appraiser for enabling the manufacturing unit to avail the credit.
However, no separate certificate would be issued in these cases. Central Excise authorities would give the MODVAT credit on the basis of endorsement made by the Appraiser (Docks) with proper stamp.
Sd/-
(K.P.SINGH)
COMMISSIONER OF CUSTOMS(IMPORT)
MUMBAI.
ATTESTED BY
(ROOPAM KAPOOR)
DY. COMMISSIONER OF CUSTOMS(MUMBAI)
MUMBAI.
Issued from F. No.S/1-144/99 EDP.