Excise Notification No. 31/2016-Central Excise

[Guest]

Dear Sir,

Please explain in short regarding warehousing certificate procedure for clearance of goods to EOU unit without payment of duty against CT3 certificate as per the Excise notification no 31/2016 dated 24.08.2016.

[Rajagopalan Ranganathan]

Sir,

Notification No. 31/2016-CE (NT) dated 24.8.2016 amends Notification No. 17/2001-CE (NT) dated 4.9.2004 to the effect that bunker fuels for use in ships or vessels, as referred to in Sl. No. 65A of the table in the notification, of the Government of India, in the Ministry of Finance (Department of Revenue) No. 12/2012-Central Excise, dated the 17^th March, 2012.

Sl No. 65A of Notification No. 12/2012-CE dated 17.3.2012 as amended exempts bunker fuels for use in ships or vessels, namely:- (i) IFO 180 CST; (ii) IFO 380 CST. from payment of Cenvat duty subject to the condition No.52. There is no change in the procedure to be followed for clearing the fuel from the factory of manufacture to the warehouse. You have to follow the same procedure which you are hitherto following.

AI Summary

Exemption of bunker fuels continues under amended notification; clearance procedure to warehouse remains unchanged for EOUs. Notification 31/2016 exempts bunker fuels IFO 180 CST and IFO 380 CST from Cenvat duty subject to Condition 52 and aligns the Sl. No. 65A entry with Notification 12/2012. The amendment does not change the procedure for clearance of fuel from the factory to warehouse, including clearances to EOUs without payment of duty against CT3 certificates; the existing warehousing and clearance procedure continues to apply.