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PART V

Procedures relating to hundred per cent export oriented undertakings, export processing zones and special economic Zones

1. Introduction

1.1 A hundred per cent export oriented undertakings or units in Export Processing Zones and Special Economic Zones are required to follow Central Excise procedures when they clear goods in the domestic tariff area. There is a provision for self-removal for them and they are required to pay appropriate excise duty from an account current at the time of removal.

2. Procedure

2.1 Rule 16 of the Central Excise (No. 2) Rules, 2001 provides for the procedure for removal of goods by the aforementioned units. In pursuance of sub-rule (2), Board has specified the form in Notification No. 59/2001-Central Excise (N.T.) dated 6th August, 2001 (Annexure-11).

2.2 The monthly return E.R.2 has also been specified and is mentioned in chapter 6, Part-II.

2.3 For further details, please refer to Customs Manual of the Board.

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