Central Excise Rules - CHAPTER V A - Removal from a free trade zone
January, 10th 2011
REMOVAL FROM A FREE TRADE ZONE OR FROM A HUNDRED PER CENT EXPORT-ORIENTED UNDERTAKING OF EXCISABLE GOODS FOR HOME CONSUMPTION
100A. Application.- (I) The provisions of this Chapter shall apply to a person permitted under any law for the time being in force to produce or manufacture excisable goods,
(i) within a free trade zone, and who has been permitted by the proper officer to remove such excisable goods to any other place in India on payment of duty of excise leviable thereon; or
(ii) in a hundred per cent export-oriented undertaking, and who has been allowed by the proper officer to remove such excisable goods for being sold in India, on payment of duty of excise leviable thereon.
(2) Where there is a conflict between the provisions of this Chapter and the provisions contained in any other Chapter in relation to such excisable goods, the provisions of this Chapter shall prevail.
100B. Daily Stock Account.- Where a manufacturer is required to maintain accounts of raw material or component parts or finished excisable goods, as the case may be, under the provisions of the Customs Act, 1962 (52 of 1962) or rules, regulations, orders or notifications made or issued thereunder, then, notwithstanding anything contained elsewhere in these rules, such accounts shall be deemed to be the accounts maintained for the purposes of these rules:
Provided that the Commissioner may require a manufacturer to provide such additional information in the said accounts or maintain such additional accounts as he may deem necessary.
100C. Maintenance of account-current.- (1) The Commissioner may, either on a written request made by a manufacturer or on his own accord, instead of requiring payment of duty in respect of each separate consignment of excisable goods removed from a free trade zone or from a hundred per cent export-oriented undertaking, as the case may be, keep with the manufacturer of such goods an account-current of the duties payable thereon and such account shall be settled at intervals not exceeding one month, and the account holder shall periodicallymake deposits therein sufficient in the opinion of the Commissioner to cover the duty due on the excisable goods intended to be removed from the free trade zone or from a hundred per cent export-oriented undertaking, as the case may be:
Provided that the Commissioner may allow a manufacturer who manufactures excisable goods falling under two or more Chapters of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) to maintain, subject to such conditions as the Commissioner may specify in this behalf, a single account-current for payment of duty due on all such goods:
Provided further that where a manufacturer maintains separate account-current for each excisable goods, he may, in the event of an insufficient balance in any of the account-current, transfer, subject to such conditions as the Commissioner may specify in this behalf, an amount of such account-current from another account-current which has enough balance on the date of such transfer.
(2) Where a manufacturer keeping an account-current under sub-rule (1) makes an application to the Commissioner for withdrawing an amount from such account-current, the Commissioner may, for reasons to be recorded in writing, permit such manufacturer to withdraw the amount in accordance With such procedure as the Commissioner may specify in this behalf.
100D. Removal of goods on payment of duty.- When a manufacturer desires to remove excisable goods,
(i) from a free trade zone to any other place in India; or
(ii) from a hundred percent export-oriented undertaking to any place in India, he shall remove such goods under an invoice signed by the owner of the factory or his authorised agent:
(a) such invoice shall indicate the value of goods and duty involved separately (both in words and figures);
(b) such other particulars as may be specified by the Commissioner;
(c) Triplicate copy of the invoice shall be forwarded to the proper officer within twenty-four hours of the removal of goods. Form:A.R.1-A
100E. Issue of invoice.- (1) No excisable goods shall be removed, (i) from a free trade zone to any other place in India; or
(ii) from a hundred percent export-oriented undertaking to any place in India,
except in the manner specified in sub-rule (1) of rule 49 leviable on such goods and under an invoice signed by the manufacturer or his authorised agent.
(2) (a) The invoice shall be made in quadruplicate with indelible pencil, using double-sided carbon and shall contain no mutilation, overwritings, corrections, or erasures.
(b) The three copies of such invoice shall be marked as under,-
(i) original copy for buyer;
(ii) duplicate copy for transporter;
(iii) triplicate copy for Central Excise; and
(iv) quadruplicate copy for the assessee.
(c) The said original copy shall accompany the consignment to its destination and shall be produced by the carrier on demand by any Central Excise Officer while the goods are en route to its destination and through the free trade zone or from a hundred percent export-oriented undertaking, as the case may be.
(3) (a) If all the packages comprising a consignment are despatched in one lot at any one time, only one invoice shall be made out in respect of the consignment.
(b) Where a consignment is split into two or more lots, each of which is despatched separately either on the same day or on different days, a separate invoice shall be made out in respect of each such lot.
(c) In case a consignment is loaded in more than one vehicle, vessel, pack animal or other means of conveyance, which do not travel together but separately or at intervals, a separate invoice shall be made out in respect of each vehicle, vessel, pack animal or other means of conveyance.
100F. Monthly Return.- Within ten days after the close of the month to which the return related or within such extended period as the Commissioner may allow, a manufacturer shall file with the proper officer in quadruplicate a monthly return in the proper form, in respect of the excisable goods removed, -
(i) from a free trade zone to any other place in India; or
(ii) from a hundred per cent export-oriented undertaking to any place in India,
100G. Restrictions on removal of goods. (1) No excisable goods shall be removed from a factory in a free trade zone or from hundred per cent export-oriented undertaking, to any place in India outside such zone or outside the premises of such undertaking, as the case may be, between appointed time to 12.00 (midnight) on the appointed date unless, -
the assessee has obtained permission of the Commissioner under sub-rule (2) of this rule; and
an application for such removal in the Form A.R.1-A specified in Appendix-I to these rules, has been presented by the assessee to the proper officer and such an application has been acknowledged by the proper officer before 5.00 P.M. on the working day immediately preceding the appointed date:
Provided that no such application for the removal of goods which may come into existence at any time after the appointed time shall be acknowledged under this clause unless the terms, conditions and limitations imposed by the Commissioner in this behalf are complied with.
(2) Where an assessee intends to remove goods from a factory or warehouse under sub-rule (1), he may make an application in this behalf in writing to the Commissioner undertaking to pay duty at the enhanced rate, if any, that may be applicable to such goods with effect from the date immediately following the appointed date and to comply with such conditions as the Commissioner may specify and thereupon the Commissioner may, if he considers it necessary or expedient in the public interest so to do, permit the removal of such goods.
Explanation. - For the purposes of this rule, "goods" include goods which may come into existence at any time after the appointed time.".
100H. Exemption from certain provisions.- (1) The provisions contained in rules 43, 44, 45, 46, 47, 52, 52A, 53, 54, 56B, 57AB, Chapter VII, Chapter VIII, rules 223A, 224, 228 and 229 shall not apply to a manufacturer who produces or manufactures excisable goods in a free trade zone.
(2) The provisions contained in rules, 43, 44, 45, 46, 47, 52, 52A, 53, 54, 56B, 57AB, Chapter VII, rules rules 223A, 224, 228 and 229 shall not apply to excisable goods produced or manufactured by a hundred per cent export-oriented undertaking.
Explanation.For the purpose of this chapter the term "invoice" means the assessee's own document such as invoice, challans, advice or other document of similar nature generally used for the sale or removal of excisable goods.