Endorsed of bill of entry

[Yatin Bhopi]

Dear all

We have imported our raw material (still not cleared from port) which is consume by factory X and Y. presently the duty paid consignment cleared from customs for which bill of entry is in the name of factory X. But due to business priority we required to move it to factory Y without 1 Changing the address by customs which is time consuming alternative and 2. Cleared as such from factory X, Whether it is permissible under excise law?. If yes what procedure we should follow?

[YAGAY andSUN]

Endorsement of bill of entry has not been recognised by the Central Excise Department unless untill it is done by the Customs Department at the time of clearance of goods.

Cleared as such is permissable under the Central Excise Laws.  You may transfer goods to your other unit.

AI Summary

Endorsement of bill of entry not recognised unless made by customs; cleared goods may be transferred between manufacturing units. Endorsement of a bill of entry is not recognised by Central Excise unless effected by the Customs Department at the time of clearance; private post clearance endorsement does not alter the declared consignee. Cleared goods declared in the name of one factory may be transferred to another unit of the same assessee, as movement of goods cleared 'as such' is permissible under Central Excise law.