Stuffing permission or export permission

[MITSUI PRIME ADVANCED]

Dear Sir,

Happy Rakhi

We would like to inform u that we have manufacturer under C H 39029000 PP Compound ( Plastic Dana) and also we have engaged in Export under Rebate Claim Notification No. 19/2004-CE(NT) dated 6th Sept 2004 issue under Rule 18 of the Central Excise Rules, 2002.

in above case required any stuffing permission / or any export permission. we have already given 24 Hr. advance intimation for export.

but Department tole me about any  permission of stuffing / export permission. We have also claimed rebate claim. but those day if any other rule regarding subject matter.

We are exporting our Finished Goods under Chapter 39029000 PP compound  in pallets and also required only pi layer seal only ( not for container seal)

Please advice if required any permission ( export permission or any Stuffing permission)

Regards

Arjun Sachdeva

Mitsui Prime

Neemrana

9928158547

[YAGAY andSUN]

If you intend to get the export container stuff in  your factory premises then, this one time permission would be granted by the Customs Authorities on the basis of feasible report submitted by Central Excise Department.

If you get the boxes or cartons sealed from the Central Excise Department then no need to get the Factory Stuffing permission from the Customs Department.

PRADEEP KHATRI

YAGAY & SUN (Management and Indirect Tax Consultants)

[email protected]; [email protected]

Mobile: 9818131923

[Raghunandhaanan rvi]

Sir,

You may refer para 5 of CBEC circular No. 952/13/2011-CX dated 08.09.2011 read with circular No. 860/18/2007CX dated 22.11.2007 and CBEC circular 60/2001 for getting more clarity on the procedures. It is also better to refer PN 23/2010 of JNPT customs for application forms, guidelines and LoFSP. 

AI Summary

Factory stuffing permission depends on customs approval based on a Central Excise feasibility report and sealing arrangements. A one time factory stuffing permission for on site container loading may be granted by Customs subject to a feasibility report from Central Excise; if Central Excise seals the cartons or pallets, no separate Customs factory stuffing permission is necessary. Export consignments under rebate procedures must still satisfy these sealing and permission conditions and follow the port/customs application and LoFSP guidelines.