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. 

[Radha Arun]

Notification 43/2001 requires the person who procures the goods to follow the procedure under the C.Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules 2001. 

Under these Rules, the application in form Annexure-45 is submitted to the AC of your customer in 4 copies, one of which the AC retains. He uses this copy to monitor proper use of the goods. Your customer will be furnishing periodic returns to his AC, which can be compared with the copies of Annexure-45 that were issued, to keep track of the use of the goods.

The notification 43/2001 and the Rules do not require re-warehousing to be certified by the central excise authorities.

AI Summary

Rewarehousing certificate validity confirmed: central excise countersignature is not required under the applicable notification and rules. The concessional removal rules require the procurer to submit the prescribed multi-copy application to the Assistant Commissioner, who retains one copy for monitoring and compares periodic returns against issued copies; the rules do not require central excise authorities to countersign rewarehousing certificates as a condition for duty-free removal.