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Central Excise Instructions - F.No.267/27/3/2001-CX8 (Pt.I)
July, 23rd 2010
                                                                                                     Departmental Instructions

 

F.No.267/27/3/2001-CX8 (Pt.I)

 Government of India
Ministry of Finance
Department of Revenue
 (Central Board of Excise & Customs)

 

                                                                                  New Delhi, dated the 14th July, 2010.

To,

All Director Generals,

All Chief Commissioners of Central Excise (including LTU),

All Commissioners of Central Excise (including LTU).

 

Sir/ Madam, 

 

Subject: Warehousing permission to Storage Tanks mounted on a vehicle-reg.

 

           It has come to the notice of the Board that a field formation has granted on wheel bonding facility, thereby permitting the assessee to receive, store and dispatch bonded duty paid ATF in Mobile Refuelling Tanks. It has been stated that the permission has been granted in terms of Para 6.3 of the Boards Circular No. 804/1/2005-CX dated 04.01.05. The purpose of the assessee seeking such permission appears to avail the facility of non-duty paid supplies to international flights. Reference has also been received from other field formations to clarify the issue.    

 

2.     The matter has been examined. Para 6.3 of the said circular empowers the jurisdictional Commissioner to permit the registered person of the warehouse to store duty paid goods along with non duty paid goods in the warehouse subject to the conditions, procedure and manner of payment of duty as prescribed by the Commissioner. The provisions of the circular nowhere allows for storage of goods in mobile tanks. Further, it is stated that such on wheel facility has an inherent danger of pilferage/ theft of non-duty paid goods and resultant revenue loss. It has also been noted that in any case, the registered person of the warehouse can avail the facility of clearance of goods under rebate for supplies to international flights, which are non-dutiable.      

 

3.    In view of above, it is clarified that any such facility granted by field formations is improper and not in accordance with the Boards circulars issued in this regard. Necessary action may immediately be taken to withdraw such facility, if any, granted by any field formation under your jurisdiction. It is also requested to advise such assesses to avail the option of rebate under Rule 18 of Central Excise Rules for supply of duty-free fuel to foreign bound aircraft.   

4.     Field formations may be suitably informed.

 

5.     Receipt of these instructions may kindly be acknowledged.

 

6.     Hindi version will follow.

 

Yours faithfully,

 

 

(Amish Kumar Gupta)

OSD (CX-8)

 
 
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