Time period of Form-1 issued Notification No 20/2016

[kamal chordia]

Dear sir

Please note that we obtained Form-1 in the month of March-17 under Not. 20/2016 dt 01.03.2016 of central excise (removal of goods at concessional rate of duty for manufacturer of excisable and other goods)Rule, 2016 for procurement of Raw Material under Advance Authorisation/ Invalidaiton letter (Principal notification 44/2001).

Due to some reason supplier could not supply the raw material in the month of March.

Now he asking new Form-1 for current financial.

Please clarify should we need to again obtained Form-1 for FY 2017-18, please also clarify relevant excise rule, notification for the same that for new financial we need to submit new Form-1.

thanks & regards

Kamal

[KASTURI SETHI]

Notification No.20/16-CE(NT) dated 1.3.16 as amended vide Notification No.22/16-CE(NT) dated 15.3.16 and 46/16-CE(NT) dated 26.9.2016 is still in force. No change in application form. No new Form required for 2017-18.

[kamal chordia]

Dear Sir

Thanks for your reply.

But our supplier insisting to provide a fresh Form-I for FY 2017-18, that's why if any relevant notification/rules for yearly basis, please confirm.

Regards

Kamal

[KASTURI SETHI]

What is basis of asking for fresh Form-1 ? As far as my knowledge is concerned, there has been no change in Form-1 since March,16. Let other experts intervene.

[Rajagopalan Ranganathan]

Sir,

Rule 4 (2) of Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable and Other Goods) Rules, 2016 stipulates that "the applicant manufacturer shall number the information filed under sub-rule (1) in each financial year." I feel that the applicant manufacturer has to submit fresh form for each financial year. Actually the rule does not say that afresh form for each financial year is to be filed in respect each supplier. For example if you have filed application in respect of the supplier in the year 2015-16, then you need not file a fresh application in respect of the same supplier for financial year 2016-17. However your doubt can be cleared by the jurisdictional Commissioner/Principal Commissioner.

[Himansu Sekhar]

He is asking about a fresh form. Is there any trade notice issued? Pl. Check it from the office.

AI Summary

Annual renewal of Form 1 may be required due to numbering obligation each financial year; verify with jurisdictional authority. A procedural provision requires numbering of the information filed in each financial year, which is interpreted to necessitate submission of a fresh Form 1 application record by the applicant manufacturer at the start of a new financial year. This annual application need not be duplicated per supplier when the same supplier is already covered; however, office confirmation from the jurisdictional Commissioner/Principal Commissioner is advised.