GOODS SUPPLY Against PAC vide Notification No.6/2006-CE, dated 01.03.2006

[SNEHAL SHAH]

Dear sir,

We have supplied goods against PAC & ICB ( Internation Commpitative beeding ) , is it any legal requireemnt for submission of any intimation before supply goods to party or despatch . If yes Please provide details .

Advance Thanks .

SNEHAL SHAH

[YAGAY andSUN]

Following conditions are associated with Notification no 6/2006 CE, dated 01-03-2006 as amended time to time, namely:-

The exemption shall be allowed if it has been proved to the satisfaction of an officer not below the rank of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, that such goods are cleared for the intended use specified in column (3) of the Table.

3. Where such use is elsewhere than in the factory of production, the exe mption shall be allowed if the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed.

4. If, a certificate issued by the Collector/ District Magistrate/ Deputy Commissioner of the District in which the plant is located, is produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified in column (3) of the Table.

AI Summary

Concessional duty exemption requires officer certification and compliance with removal-at-concessional-rate procedures or district authority certificate. Concessional-duty exemption is permitted only if an officer not below the rank of Deputy Commissioner or Assistant Commissioner of Central Excise is satisfied that the goods are cleared for the intended use; where use is outside the factory, the Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods Rules, 2001, apply; alternatively a certificate from the Collector, District Magistrate, or District Deputy Commissioner confirming clearance for the intended use may be produced to the concerned Central Excise officer.