Procedure for debiting the original scrips issued under Served from India Scheme (SFIS) for payment of central excise duty in the case of domestic procurement of goods
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Duty credit scrip utilization for central excise payment allowed; domestic debits require verification and written notification to Customs. Holders proposing domestic procurement must present the original SFIS duty credit scrip to the jurisdictional Central Excise officer at clearance; the officer will verify genuineness and balance with Customs at the Port of Registration, debit the scrip for duties (noting supplier details and excise debited) and keep clearance records. The scrip holder must notify Customs in writing of the Excise debit before any further clearances, and Customs will allow import debits only after verifying prior Excise debits, obviating the need for a TRA from Customs for Excise debits.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Duty credit scrip utilization for central excise payment allowed; domestic debits require verification and written notification to Customs.
Holders proposing domestic procurement must present the original SFIS duty credit scrip to the jurisdictional Central Excise officer at clearance; the officer will verify genuineness and balance with Customs at the Port of Registration, debit the scrip for duties (noting supplier details and excise debited) and keep clearance records. The scrip holder must notify Customs in writing of the Excise debit before any further clearances, and Customs will allow import debits only after verifying prior Excise debits, obviating the need for a TRA from Customs for Excise debits.
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