Sir,
We are operating Export warehouse under Rule 20 of Central Excise Rules 2002.
and procurement of materials against issue of CT2. Presently we are getting the countersign from the excise officials in all the ARE3. Will we opt for for Self re-warehousing procedure. Any specific board circular for self re warehousing is available. Please advice.
Kind regards
K Srinivasan
Self re-warehousing not provided under Central Excise law; follow specified CBEC circular procedures for export warehouses. There are no provisions in the Central Excise Act, 1944 or Central Excise Rules, 2002 permitting self re-warehousing; export warehouse operators must follow the procedure set out in the specified CBEC circulars cited as the governing administrative route for re-warehousing and related formalities. (AI Summary)