REWAREHOUSING CERTIFICATE

[SANJEEV JADHAV]

My query is regarding rewarehousing certificate. Our customer had produced Annexure 45 under Notf. No. 43/2001 (CE/NT) Dt. 26.06.2001 and procured goods without payment of duty from us for export.

After receipt of material, they have sent self signed rewarehousing certificate.  A.R.E-3 copies are not countersigned by their Excise authorities. We have submitted the self signed rewarehousing ceritifcates within 90 days to our excise department. Recently Central Excise Auditors has pointed out query that the A.R.E-3 copies are not countersigned by Excise Authorities and insisting for payment of duty. Please inform is their any notification / circulars / case law, stating that the self rewarehousing is valid. Hoping your kind co-operation in this regard. 

AI Summary

Self-Signed Rewarehousing Certificates Valid Under Notification 43/2001; No Excise Authority Signature Needed. A query was raised about the validity of self-signed rewarehousing certificates under Notification 43/2001, concerning goods procured without duty for export. The issue arose because A.R.E-3 copies were not countersigned by excise authorities, prompting auditors to demand duty payment. A response clarified that Notification 43/2001 and related rules do not require central excise authority certification for rewarehousing. The procedure involves submitting Annexure-45 in four copies, with the Assistant Commissioner retaining one to monitor goods usage, and the customer providing periodic returns for verification against the issued Annexure-45 copies.