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Excise Notification Circulars Notifications (Tariff / Non-Tariff) Notifications Issued Till 31-12-1999 Tariff Ntf. No.146/1989-CE, dt. 19/05/1989

(This Notification has been Rescind vide NTF. NO. 02/2007-CE, DT. 21/02/2007)

NOTIFICATION NO. 146/89-CE, Dt. 19-5-89

Exemption to excisable goods brought to any gem and jewellery units set up in SEEPZ

As amended by Notification No.96/95-CE, Dt. 26-5-1995 and 21/97-CE, Dt. 11-4-1997.

In exercise of the powers conferred by sub-section (1) of section SA of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods when brought to any gem and jewellery manufacturing unit set up in the Santa Cruz Electronics Export Processing Zone, Bombay (hereinafter referred to as the SEEPZ) from the factories of their manufacture or warehouses situated in any other place in India, for use by such unit in the SEEPZ, for the manufacture of gem and jewellery intended solely for export, from the whole of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), subject to the following conditions, namely :

Provided that the plain gold or silver jewellery upto 10% of the value of export of the said jewellery during the preceding financial year by the unit may be allowed clearance into the Domestic Tariff Area by the Development Commissioner in consultation with the Commissioner of Customs if the recipient furnishes a freely transferable Special Import Licence for clearance of such items from SEEPZ and agrees to pay the appropriate duty of excise leviable on such clearance from his Exchange Earners Foreign Currency (EEFC) account in free foreign exchange;

2. Nothing contained in this notification shall apply unless the excisable goods sought to be removed from the factory of their manufacture or warehouses for being brought into the SEEPZ are covered by a letter of authority issued by the Santa Cruz Electronics Export Processing Zone licensing authority.

Explanation : For the purposes of this notification,-

APPENDIX I

Procedure to regulate in bond movement of duty free excisable goods for use in the
Santa Cruz Electronics Export Processing Zone, Bombay.
Application for obtaining duty free goods by gem and jewellery units in Santacruz Electronics Export Processing Zone (SEEPZ).

(a) Any gem and jewellery unit intending to obtain duty free goods specified in Appendix 1 for use by him in his factory or warehouse situated in Santacruz Electronics Export Processing Zone (hereinafter called SEEPZ) shall make an application in writing to the Development Commissioner in proper form to be prescribed by the Development Commissioner, stating therein the annual quantity of the excisable goods required and the purpose for and the manner in which such goods are intended to be used and declaring that the goods will be used for such purpose and in such manner only. The Development Commissioner or any officer duly authorised by him may grant the application after causing such enquiries to be made as he may deem fit and the applicant shall then enter into a bond in B-5 form (Annexures D-1 to D-4 ) with such surety or sufficient security, in such amount and under such conditions as the Development Commissioner approves. The Development Commissioner may, however, allow the annual quantity of excisable goods to be brought as furnished by the manufacturer to be extended when a request to that effect is made. The concession shall expire on the 31st December, every year, but may be reviewed if the Development Commissioner or duly authorised officer sees no reason to the contrary:

Provided that in the event of death, insolvency or insufficiency of the surety, or where the amount of the Bond is inadequate, the Development Commissioner or duly authorised officer may, in his discretion, demand a fresh bond, and may, if the security furnished for a bond is not adequate, demand additional security.

After the grant of the application and execution of bond by the applicant, the officer-in-charge of security will issue a certificate, in the enclosed form (Annexure E).

Certifying that:

Removal of goods to gem and jewellery unit in SEEPZ.

(b) On receipt of the aforesaid certificate the factory or warehouse (consignor) from where the goods have to be removed shall prepare an application in the form A.R. 3-A (as in Annexure 'A') in quadruplicate for removal of non-duty paid goods from one warehouse to another mentioning clearly the number and date of the bond in form B-5 as per the certificate issued by the officer-in-charge of security of the SEEPZ. Removal application in Form A.R. 3-A must be serially numbered.

The Serial No. should be according to the financial year. The S. No. must be noted on all the copies. Whenever any removal application as to be cited in the course of correspondence, the name of the factory or warehouse, the serial number 4and date of A.R. 3-A should always be quoted as reference. The consignor shall, however, intimate to the proper officer about the removal of goods at least 12 hours before such removal is expected to take place.

Marking of the Packages.

(c) Packages to be marked and address to be noted in the application.

The factory or warehouse of removal (consignor) must:

Whenever any of these addresses is used for despatching urposes, care must be taken by the despatching factory or warehouse to see that the full address of the Superintendent-in-charge of the range including the names of the district is properly reproduced.

Preparation of Gate Pass.

(d) The consignor shall also prepare a gate pass in Form G.P. 2 in respect of the goods proposed to be removed from his warehouse and will thereafter clear the goods on his own without any verification by any Central Excise Officer.

Disposal of documents A.R. 3-A, Gate Pass.

(e) The consignor shall send the original and triplicate copy of A.R. 3-A and original copy of the gate pass along with the consignment to the consignee. The duplicate copy of the A.R. 3-A will be sent by the consignor to the Development Commissioner SEEPZ. The quadruplicate copy of the A.R. 3-A along with a copy of the gate pass will be sent by the consignor to the office-in-charge of his factory, or warehouse within 24 hours of the removal of the consignment in question. The said officer-in-charge shall maintain an account of all such removals in Annexure'B'.

Action at destination.

(f) On receipt of the duplicate application in the SEEPZ Administrative Office, it must immediately be entered in the "Record of Receipts in bond" (vide Annexure'C') and forwarded the same day to the officer-in-charg of security. The entries in this record should be verified against relative entries of the Record of Raw Materials prescribed by the Development Commissioner.

Responsibility of further accounting.

(g) After delivery of the non-duty paid excisable goods from a manufacturer in any other place in India to the plot holder in the SEEPZ, proper accounting of these goods shall be the responsibility of the concerned SEEPZ authorities. The plot holder shall maintain a proper account of receipt, consumption and utilisation of indigenous goods brought by him and of exports made by him and shall submit such account periodically to Development Commissioner in such form and in such manner as may be laid down by him.

Examination of the consignment on receipt.

(h)(1) The consignee must give intimation of the arrival of the consignment at his premises to the officer-in-charge of security of the SEEPZ without any delay and should store the same separately and intact, pending examination and check by the Preventive Officer who will be deputed by the officer-in-charge of Security for this purpose. The Preventive Officer after taking account of the goods will identify them with the marks and numbers, and weigh the consignment in full.

Thereafter, he shall complete the re-warehousing certificate on the duplicate copy received from the officer-in-charge of security and original and triplicate copy of the applications presented by the consignee, return duplicate to the Central Excise Officer-in-charge of the factory or warehouse of removal direct and triplicate to the consignee for despatch to the consignor after noting thereon the deficiency or excess, if any.

Duty on shortages / losses in transit.

(2) Since the B-5A bond (surety / security / general security / general surety) (as in Annexure D 1-4) would have been executed by the consignee, duty on shortages will be demanded from him. For each commodity a separate schedule of losses will be formulated and issued by the Development Commissioner.

Re-entry.

(i) If the duplicate application is received by the officer-in-charge of security, of the Zone, before the arrival of goods is reported to him by the consignee, he must keep it pending, securely and systematically filed in a file marked "pending duplicate A.R.3-A application" and record the particulars of the consignment in his Record of receipts in bond prescribed as in Annexure 'C' and no sooner the consignment is received, he will follow the procedure prescribed in para (h) above.

Duty leviable on excisable goods not duly accounted for as having been utilised in the manufacture of goods for ex ort etc.

(j) If any excisable goods obtained under this procedure are not duly accounted for as having been utilised for the production or in connection with the production of gem and jewellery meant for export only, or, are not shown to the satisfaction of the proper officer to have been lost or destroyed by natural causes or by unavoidable accidents during storage or handling in the approved premises, within the permissible limits prescribed by the Development Commissioner, the applicant shall, on demand by the proper officer, immediately pay the duty leviable on such goods. The concession may at any time be withdrawn by the Development Commissioner if a breach of the procedure is committed by the applicant, his agent or any person employed by him. In the event of such a breach, the Development Commissioner may also order the forfeiture of the security deposited under para (a) above and may also confiscate the excisable goods and all goods manufactured from such goods in store in the premises of the applicant.

Despatch of duplicates by registered post acknowledgement due.

(k) Despatch of the duplicate application in Form A.R. 3-A referred to in para (e) must always be made by registered post, acknowledgement due, and the postal receipt acknowledgement must be systematically filed by the consignor and presented for inspection to the Superintendent-in-charge of the factory whenever required.Demand of duty on goods not reaching destination.

(l) Under sub-rule (1) of rule 156-B of the Central Excise Rules, 1944, if the certificate of re-warehousing of a consignment of excisable goods despatched to the consignee of SEEPZ [as per para (h)(1)] is not received back by the consignor within 90 days of the removal of the goods or within such extended period as may be allowed by the Commissioner, it is the responsibility of the consignor to himself pay the duty leviable on the consignment by a debit entry in his account current. However, a provision has been made that in such cases where the consignor produces proof of re-warehousing to the satisfaction of the proper officer after payment of duty in the manner indicated above, he will be eligible for grant of refund on the duty so paid by making an application.

The Officer-in-charge of the factory or warehouse may also demand duty on a consignment the re-warehousing certificate in respect of which has not been received within the stipulated period. In such cases if the consignor has already paid the duty leviable on the consignment by a debit entry in his account current, he may intimate the officer-in-charge about the particulars of such deposit in reply to his notice of demand.

Action by the Officer-in-charge of the factory or warehouse of removal in case of non-receipt of the re-warehousing certificate.

(m) If the duplicate copy of A.R. 3-A [see para (h)(1)] is not returned to the officer-in-charge of the factory or warehouse of removal within a month of the removal of consignment reminders must be issued regularly at fortnightly intervals to the officer-in-charge of security of SEEPZ. If despite such reminders, the duplicate application is not received within two months of the ate of removal of the consignment, the matter should be reported to the Assistant Commissioner of Central Excise in whose charge the consignor operates who must immediately communicate with the Assistant Commissioner of Customs of the SEEPZ. and either secure a satisfactory proof of the consignment having been duly received by the importer at SEEPZ or ensure that the duty properly due on the goods not so received at destination is recovered as per para (1) above.

Verification of the use of non-duty paid goods.

(n) On receipt by the consignee, such goods shall be utilised in the production of goods or in connection with the production of gem and jewellery intended (solely) for export. It shall be the responsibility of the Assistant Commissioner of Customs / Officer-in-Charge of security of the Zone to ensure that all non-duty paid goods have been fully utilised for the production of gem and jewellery or in connection with the production of gem and jewellery intended for export only or are otherwise accounted for to the satisfaction of the Development Commissioner of the SEEPZ.

Range........ Original
Duplicate
Triplicate

ANNEXURE `A'

Form A.R. 3A

Application for removal of excisable goods from a bonded warehouse in India to a plot
in the Santa Cruz Electronics Export Processing Zone.
I / We......... holder(s) of Central Excise Licence No ....... in Form ...... apply for leave to remove the undermentioned goods from the warehouse at ...... to the factory at Plot No. ..... of Sector No. ........... of Mr./Messrs. ....... of the Santacruz Electronics Export Processing Zone.

Number and date of entry in warehouse register	Description of goods	No. and description of packages	Gross weight of packages	Marks and number of packages	Quantity of goods
(1)	(2)	(3)	(4)	(5)	(6)

Date of first warehousing (in the case of tobacco only).	Value	Duty		Manner of transport	Remarks
Date of first warehousing (in the case of tobacco only).	Value	Rate	Amount	Manner of transport	Remarks
(7)	(8)	(9)	(10)	(11)	(12)

1. To be entered by the consignor/owner or his authorised agent in words and figures.

2. The aforesaid Mr. /Messrs ............have executed bond at destination in Form B-5-A (Sur. or Sec.) or B5-A (Gen. Sur.) or (Gen.Sec.) bearing No. .... dated ....... for Rupees ........

A certificate from the Officer of Central Excise ......... in Form C.T. 3 is attached.

3. I / We hereby declare the above particulars to be true.

Place:

Date:

Signature of Consignor(s)/Owner(s)
or his/their authorised agent.

I hereby certify that the consignment conforms in all respects to the description given above and I have permitted removal under Transport Permit in Form G. P. No. ...... dated .........

Place:

Date:

Inspector of Central Excise

I hereby certify that the consignment arrived at Plot No. ........ of Sector ........ of the Santa Cruz Electronics Export Processing Zone and that the goods conform in all respects to the description given overleaf / except for the following discrepancies and that they have been re-warehoused under Entry No. ...... dated ....... of the Raw Material Account Register prescribed by the Development Commissioner, Santa Cruz Electronics Export Processing Zone.

Place:

Date:

Preventive Officer,
Santa Cruz Electronics
Export Processing Zone

ANNEXURE 'B'
Record of Removals in Bond
Range Officer

Sl. No.	A.R.3A No. & Date	Name, address and L. 4 No. of the factory of removal	Goods		Destination
Sl. No.	A.R.3A No. & Date	Name, address and L. 4 No. of the factory of removal	Description	Net quantity	Name, address & L. 4 No. of the factory at Santacruz Electronics Export Processing Zone	Plot No. ..... Sector No....
(1)	(2)	(3)	(4)	(5)	(6)	(7)

Duplicate A.R. 3

Number and date of B-5A bond and by whom executed (consignor or consignee).	Date of despatch to officer-in- charge of security at destination	Date of remin- ders issued for return	Date of return of duplicate	Date of despatch to circle officer for record
(8)	(9)	(10)	(11)	(12)

Whether trip- licate A.R. 3A received by consignor from consignee Yes / No.	Date of re- warehousing	Gain (plus) or Loss (Minus) in transit		Action on loss, if bond taken from consignor	Remarks
�	�	Total	Percentage of Col.5	�	�
(13)	(14)	(15)	(16)	(17)	(18)

ANNEXURE'C'

SANTACRUZ ELECTRONICS EXPORT PROCESSING ZONE

Record of Receipts in Bond
(for Santa Cruz Electronics Export Processing Zone)

S. No.	No. and date of		Description of goods	Rate of duty
S. No.	A.R.3A	Gate Pass	Description of goods	Rate of duty
(1)	(2)	(3)	(4)	(5)

No. of packages	Net quantity	Name, L.4 No. and address of consignor	Duplicate A.R.3A
No. of packages	Net quantity	Name, L.4 No. and address of consignor	Date of receipt	Date of return
(6)	(7)	(8)	(9)	(10)

Gain (Plus) or Loss (Minus) in transit		Action taken on loss if bond taken from consignee	Remarks
Total	Percentage of Col. 7	Action taken on loss if bond taken from consignee	Remarks
(11)	(12)	(13)	(14)

ANNEXURE `D-1'

Form B-5A (Surety)

Bond (with surety) for the due arrival and re-warehousing of excisable goods removed
from a warehouse in India to a Factory in the Santa Cruz Electronics Export Processing
Zone, Bombay.

(Delete the letters and words not applicable)
I/We ........ of ......... [hereinafter called the obligor(s)] ...... (hereinafter called the surety) are jointly and severally bound to the President of India in the sum of ....... rupees to be paid to the President of India for which payment we jointly and severally bind ourselves and our legal representatives.

The above bounden obligor(s) being permitted to remove the goods described in his / their application No. ....... dated .......... from the bonded warehouse at ...... to the Factory at Plot No. ..... Sector No. ...... of the Santa Cruz Electronics Export Processing Zone.

The condition of this Bond is that if the obligor(s) and his/their legal representatives shall observe all the provisions of the Central Excise Rules, 1944, and all such amendments thereto, may be issued from time to time to be observed in respect of the goods so transferred;

And, if all the said goods are duly removed to and re-warehoused at the Factory of Santa Cruz Electronics Export Processing Zone before the ......... day of ........ 19....

This obligation shall be void.

Otherwise and on breach or failure in the performance of any part of this condition, shall be in full force.

I / We declare that this bond is given under the orders of the Central Government for the performance of an act in which the public are interested.

Place: Date:				Signature(s) of Obligor(s)
Witness	(1) (2)	Address	(1) (2)	Occupation	(1) (2)

Place: Date:				Signature of Surety
Witness	(1) (2)	Address	(1) (2)	Occupation	(1) (2)

Accepted by me this ...... day of ..... 19............. of Central Excise of Santa Cruz Electronics Export Processing Zone.
ANNEXURE `D-2'

Form B-5A (Security)

Bond (with security) for the due arrival and re-warehousing of excisable goods removed
from a bonded warehouse in India to a Factory in the Santa Cruz Electronics Export
Processing Zone, Bombay.

(Delete the letters and words not applicable)

I/We .... of ............. [hereinafter called the obligor(s)] am / are jointly and severally bound to the President of India in the sum of..... rupees to be paid to the President of India for which payment I / we jointly and severally bind myself /ourselves and my / our legal representatives.

The above bounden obligor(s) being permitted to remove the goods described in his / their application No. ....... dated ..... from the bonded warehouses at ..... to the factory of ..... at Plot No. ..... Sector No. ......at Santa Cruz Electronics Export Processing Zone.

Whereas the Commissioner of Central Excise at ...... (hereinafter called the Commissioner) / Development Commissioner, Santa Cruz Electronics Export Processing Zone (hereinafter called the Commissioner) has required the obligor(s) to deposit, as guarantee for their amount of this bond ..........

the sum of ....... rupees in cash

mentioned of a total / face value....... rupees endorsed in favour of the Commissioner / Commissioner, namely ..........

Whereas the obligor(s) has / have furnished such guarantee by depositing with the Commissioner / Commissioner the cash / securities as aforementioned;

The condition of this bond is that if the obligor(s) and his / their legal representatives shall observe all the provisions of the Central Excise Rules, 1944, and all such amendments thereto, as may be issued from time to time to be observed in respect of the goods so transferred;

And, if all the said goods are duly removed to and re-warehoused at ..... before the day of ...... 19...

This obligation shall be void.

Otherwise and on breach or failure in the performance of any part of this condition, the same shall be in full force.

And the President of India shall, at his option, be competent to make good all the loss and damages either from the amount of the guarantee deposit or by enforcing his rights under the above written bond or by both.

I / We declare that this bond is given under the orders of the Central Government for the performance of an act in which the public are interested.

Place: Date:				Signature(s) of Obligor(s)
Witness	(1) (2)	Address	(1) (2)	Occupation	(1) (2)

Accepted by me this ..... day of ...... 19............ of Central Excise of Santa Cruz Electronics Export Processing Zone.
ANNEXURE `D-3'

Form B-5A (Gen. Sec.)

General bond (with security) for the due arrival and re-warehousing of excisable goods
removed from a bonded warehouse in India to a factory in the Santa Cruz Electronics
Export Processing Zone, Bombay.

(Delete the letters and words not applicable)
I/We ...... of ....... [hereinafter called the obligor(S)] am / are jointly and severally bound to the president of India in the sum of..... rupees to be paid to the President of India for which payment I / we jointly and severally bind myself / ourselves and my / our legal representatives.

The above bounden obligor(s) being permitted to remove from time to time conditional the provisions of the Central Excise Rules, 1944, being observed ....... from bonded warehouse(s) at..... to a factory in Santa Cruz Electronics Export Processing Zone or vice versa.

Whereas the Commissioner of Central Excise at ...... (hereinafter called the Commissioner) / Development Commissioner, Santa Cruz Electronics Export Processing Zone (hereinafter called the Commissioner) has required the obligor(s) to deposit as guarantee for the amount of this bond ...... the sum of ....... rupees in cash. The securities as hereinafter mentioned of a total face value of ......... rupees endorsed in favour of the Commissioner / Commissioner namely ..................

And whereas the obligor(s) has / have furnished such guarantee by depositing with the commissioner / Commissioner the cash / securities as aforementioned. The condition of the bond is that if the obligor(s) or his / their legal representative shall observe all the provisions of the said Rules, and all such amendments thereto as may be issued from time to time to be observed in respect of the goods so transferred from time to time;

And if the said goods are duly removed to and re-warehoused at the bonded warehouse(s) of destination to which it is permitted to be removed within such time as the proper officer directs;

This obligation shall be void. Otherwise and on breach or failure in the performance of any part of this condition, the same shall be in full force.

And the President of India shall, at his option, be competent to make good all the loss and damages either from the amount of the guarantee deposit or by enforcing his right under the above written bond or by both.

I / We declare that the bond is given under the orders of the Central Government for the performance of an act in which the public are interested.

Place: Date:				Signature(s) of Obligor(s)
Witness	(1) (2)	Address	(1) (2)	Occupation	(1) (2)

Accepted by me this ......... day of ....... 19 .............. of Central Excise of Santa Cruz Electronics Export Processing Zone.
ANNEXURE 'D-4'

Form B-5A (Gen-Sur)

General Bond (with surety/ies) for the due arrival and re-warehousing of excisable
goods removed from a bonded warehouse to a Factory in the Santa Cruz Electronics
Export Processing Zone, Bombay

(Delete the letters and words not applicable)
I / We ........ of ........... [hereinafter called the obligor(s)] am / are bound to the President of India in the sum of ....... rupees and I / we .......... of (hereinafter called the "First Surety") ...... of .......(hereinafter called the "Second Surety") ..... of ...... (hereinafter called the "Third Surety" .......of ...... (hereinafter called the "Fourth Surety") (all hereinafter collectively referred to as the first Surety, the Second Surety, the Third Surety, the Fourth Surety.....), am / are each of us severally bound to the President of India in the sum of rupees .........each respectively to be paid to the "resident of India for which payment I / we the obligor / obligors bind myself / ourselves and my / our legal resentatives and I / we the above named first Surety, the Second Surety, the Third Surety and the Fourth Surety, severally bind myself / ourselves and my / our legal representatives.

The above bounden obligor(s) being permitted to remove from time to time, conditional on the provisions of the Central Excise Rules, 1944, being observed ....... from the bonded warehouse(s) at ...... to a Factory situated in the Santa Cruz Electronics Export Processing Zone and vice versa.

The condition of this bond is that if the obligor(s) and his / their legal representatives shall observe all the provisions of the said Rules and all such amendments thereto as may be issued from time to time;

And if the said goods are duly removed to and re-warehoused at the bonded warehouse(s) of destination to which they are permitted to be removed within such time as the proper officer directs;

This obligation shall be void. Otherwise and on breach or failure in the performance of any part of the condition, the same shall be in full force.

I / We declare that this bond is given under the orders of the Central Government for the performance of an act in which the public are interested.

Place: Date:				Signature(s) of Obligor(s)
Witness	(1) (2)	Address	(1) (2)	Occupation	(1) (2)

Place: Date:				Signature(s) of Surety(ies)
Witness	(1) (2)	Address	(1) (2)	Occupation	(1) (2)

Accepted by me this .............. day of .... 19................ of Central Excise of Santa Cruz Electronics Export Processing Zone.
ANNEXURE `E'

SANTA CRUZ ELECTRONICS EXPORT PROCESSING ZONE, BOMBAY

No.........................

Date .......................

FORM C.T. 3

Certificate for removal of warehoused goods under bond

Specimen signatures of owner
or his authorised agent

Sd/-
Attested Oficer-in-Charge of Security

Officer-in-charge of Security,
Santa Cruz Electronics
Export Processing Zone

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