Spares imported under zero duty EPCG scheme - Installation certificate reg.

[vinay wakde]

We have received Spares under Zero duty EPCG Scheme (Notification No. 102/2009 (Customs). The Spares received were installed in the factory. Beside our request letters to the jurisdictional Excise Range & Division, the installed spares are not physically verified and the installation certificate is pending since last couple of months. We are registered with Central Excise, hence, we do not have option to obtain certificate from independent Chartered Engineer (Notification No. 64/2008 – Customs dt. 09/05/2008). Kindly advice in the matter.

Regards,

VINAY

 

AI Summary

Installation certificate requirement for imported spares: jurisdictional excise certification or deemed installation remedies available.
Imported spares under the zero-duty EPCG scheme require an installation certificate issued by the jurisdictional Deputy or Assistant Commissioner of Central Excise for registered excise assessees; for spares the certificate must be produced within the extended period applicable to spares. If Central Excise acknowledges an application but fails to issue a certificate within the prescribed administrative period, trade guidance permits submission of the acknowledgement plus a chartered engineer's certificate and a declaration confirming no deficiency and non-recall of the acknowledgement, which will be accepted.