TaxTMI 
TaxTMI 
Procedure for clearance of goods intended for storage in a warehouse and export there from
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....ters who have been accorded status of Super Star Trading House or Star Trading House and the foreign departmental stores of repute, are presently eligible to obtain approval and registration of warehouse from the Commissioner in terms of the provisions of rule 140 of the said rules. 2.3 The warehouses may be established and registered in Ahmedabad, Bangalore, Calcutta, Chennai, Delhi, Hyderabad, Jaipur, Kanpur, Ludhiana and Mumbai. 3. Registration 3.1 An application shall be made by the exporter to the Commissioner in the Form R-1 (Central Excise Series No. 3) to get himself registered under rule 140 read with rule 174 of the said rules. 3.2 The Commissioner may cause an enquiry to be made in respect of the security of the premise for warehouse indicated by the exporter in the application. If found in order, the Commissioner will accord his approval subject to such directions, terms and manners as he may specify under the provisions of rule 140 of the said rules and forward the application to the Assistant Commissioner having jurisdiction over the premise within seven working days of the receipt of the application. 3.3 The registration certificate will be issued by t....
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....odified). One copy of CT-1 (modified) will be forwarded to Officer in charge of the warehouse. One copy will be sent to the consignor and one copy will remain with the exporter. 5.3 The consignor will prepare an application for removal (AR-3A) and an export invoice (under rule 52A) taking into account CT-1 (modified) certificate and follow the procedure under rule 156A as modified by rule 173N. The serial number of the corresponding CT-1 (modified) shall be mentioned on the top of the each copy of AR-3A. Any nominal variations between the provisional debit indicated in the CT-1 (modified) and the actual duty involved in the goods removed as indicated in AR-3a, can be ignored. Immediately on receipt of goods, the provisional debit shall be converted into actual debit on the basis of the details mentioned in AR-3A. 5.4. The officer-in-change of the warehouse will countersign application and despatch to the Range Office having Jurisdiction over the factory/other approved premise of removal within one working day of receipt of the application. He will make suitable entry in his own record accordingly. 5.5. A Warehousing Register shall be maintained by the assessee in the form ....
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.... to manufacture in terms of the provisions of the Central Excise Tariff Act, 19H5, its repercussions on the goods permitted for clearance for home consumption shall be determined, and assessment shall be done accordingly. 8. Storage Goods brought under the cover of an AR-3A shall be stored separately till these are exported or diverted for home consumption. A stock-card shall be maintain in the format given in Annexure-VII. In cases of change in marks & numbers, size of packaging, number of packets / containers due to any processing (packing / repacking / labelling / relabelling), the same should be suitably indicated in a new stock card while retaining the original stock card appended to the new stock card. These details shall also be recorded in the Export Warehouse register. 9. Clearance of goods for export outside India 9.1 For the export of goods from the warehouse, the procedure relating to preparation of AR-4, examination and sealing and acceptance of proof of export specified under Board's Circular No.87/87/94 dated 26th December, 1994 as amended from time to time. 9.2 The requisite copies of AR-4 (Para 10.1 of the aforementioned Circular) will be filed with th....
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....ter making necessary entries in the Export Warehouse register. Credit of duty will be permitted in the Running Bond Account equivalent to the duty involved in the goods so diverted, which shall not exceed amount of duty debited on the basis of AR-3A on which such goods were received in the warehouse. If entire quantity is not diverted, calculation shall be done on pro-rata basis. 10.2. Goods can be diverted for home-consumption after the clearance from the warehouse on AR-4. For cancellation of documents, the procedure contained in Board's Circular 87/87/94, supra, at Para 12 may be followed. The intimation shall be given to Assistant Commissioner having jurisdiction over the warehouse. Credit in Running Bond Account will be permitted in the same manner as mentioned on Para 9.1 above. 10.3. Where the goods are diverted for home-consumption in full or in part, the exporter shall be liable to pay interest @18% per annum on the amount of duty payable on such goods from the date of clearance from the factory of production or any other premises approved, till the date of payment of duty and clearance. 11. Waiver of physical warehousing in case of exigency. The officer in cha....
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....ich the certificate has been issued or surrenders the certificate whichever is earlier. 6. The grant of this certificate shall be without prejudice to the rights of any other person over the registered premises or warehouse to which such person may be lawfully entitled. Schedule to the Registration Certificate 1. Name and address of the person to whom the registration certificate has been granted: 2. Address and specification of the premises: Place: Date: Signature of the Registering Authority Annexure-II Range __________________ Division __________________ Commissionerate _________ From B-1 (General Security) [Modified] Bond for the due despatch of excisable goods removed for warehousing and export therefrom to a foreign country without payment of duty (Rule 14) (Delete the letters and words not applicable) I/ We .................................. of ..................................... [hereinafter called the obligor (s)] am/ are jointly and severally bound to the President of India ....
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....bsp; This obligation shall be void. Otherwise, and on breach or failure in the performance of any part of this condition, the same shall be in full force. And the President of India shall, at his option be competent to make good all the loss and the damages enforcing his rights under the above written bond. I/We declare that this bond is given under the orders of the Central Government for the performance of an act in which the public are interested. Signature (s) of Obligor (s) Place: Date: Witnesses (1) Address (1) Occupation (1) (2) Address (2) Occupation (2) Accepted by me this .............. day of ............. 19..... [................ of Central Excise] [for and on behalf of the President of India] Annexure - III Proforma of Running Bond Account to be maintained by Assistant Commissioner of Central Excise/ Range Officer in - Charge of the Warehouse in respect of B-1 (General Security) Bonds ....
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.... Debit & Credit entries should be entered in separate lines. 2. Opening Balance is the amount of Bond as son as it is executed and accepted. 3. Provisional debit entry shall be made at the time of issue of CT-1A. Suffix 'P' may be added to indicate provisional debit. 4. The provisional debit will be converted into actual debit on receipt of AR-3A. 5. Credit entry shall be made on acceptance of proof of export or execution of fresh bond. 6. The bond amount, security amount, opening balance, credit, debit and balance will be indicated in rupee terms. Annexure-V Serial No............................... (Pre-printed) Form C.T.1 [Modified] Certificate of Removal of Goods to Export Warehouse (Rule 156) (1) This is to certify that Mr. / Messers ....................................................... (name and address ) is / are holder (s) of private Export Warehouse in this range. (2) His/ their registration No. is ...............
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.... export (II) For home consumption/ Adjustments AR-4 No. & date Invoice No. & date Quantity Value Duty Invoice No. & date Quantity Value Duty Interest (9a) (9b) (9c) (9d) (9e) (10a) (10b) (10c) (10d) (10e) Balance Initial Remarks (11) (12) (13) Note: 1. There should be one entry on one page AR 3A-wise. In case there is no possibility of vertical entries (rows) more than one entry, can be made on one page. 2. Quantity should be mentioned along with the unit of measurement. 3. The value, duty and interest shall be mentioned in rupee terms. 4. In case of any operation in the warehouse, quantity mentioned at Sl. No. 5 and those at SI. No. (8a) should tally. 5. Any shortage/ loss has to be delt as per the provisions of the Central Excise Rules, 194 and instructions issued by the Board or the Commissioner, Column (10a) to (10e) can be used to indicate....