TaxTMI 
TaxTMI 
TaxTMI 
Exemption to excisable goods brought to any gem and jewellery units set up in SEEPZ(Notification No 146/89-CE dated 19th May, 1989 rescinded by Notification No. 002/2007-CE)
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....le of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), subject to the following conditions, namely : (i) the consignee has been authorised to establish gem and jewellery manufacturing unit or units in the SEEPZ; (ii) the consignee brings into the SEEPZ the excisable goods directly from factory of their manufacture or warehouse; (iii) the excisable goods so brought are used by or on behalf of the consignee in the SEEPZ in connection with the manufacture of gem and jewellery solely meant for export and all such gem and jewellery are exported; (iv) the gem and jewellery, including their rejects, manufactured in the SEEPZ shall not be brought to any other place in India (that is to say, the domestic tariff area), for whatever purpose; Provided that the plain gold or silver jewellery upto 10% of the value of export of the said jewellery during the preceding financial year by the unit may be allowed clearance into the Domestic Tariff Area by the Development Commissioner in consultation with the Commissioner of Customs if the recipient furnishes a freely transferable Special Import Licence for clearance of such items from SEEP....
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....975, as amended from time to time; (b) 'dead-stock' means goods which have not been exported for two years after their manufacture in a unit in the SEEPZ. APPENDIX I Procedure to regulate in bond movement of duty free excisable goods for use in the Santa Cruz Electronics Export Processing Zone, Bombay. Application for obtaining duty free goods by gem and jewellery units in Santa Cruz Electronics Export Processing Zone (SEEPZ). (a) Any gem and jewellery unit intending to obtain duty free goods specified in Appendix 1 for use by him in his factory or warehouse situated in Santa Cruz Electronics Export Processing Zone (hereinafter called SEEPZ) shall make an application in writing to the Development Commissioner in proper form to be prescribed by the Development Commissioner, stating therein the annual quantity of the excisable goods required and the purpose for and the manner in which such goods are intended to be used and declaring that the goods will be used for such purpose and in such manner only. The Development Commissioner or any officer duly authorised by him may grant the application after causing such enquiries to be made as he may deem fit and the applicant sh....
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....ed on all the copies. Whenever any removal application as to be cited in the course of correspondence, the name of the factory or warehouse, the serial number 4and date of A.R. 3-A should always be quoted as reference. The consignor shall, however, intimate to the proper officer about the removal of goods at least 12 hours before such removal is expected to take place. Marking of the Packages. (c) Packages to be marked and address to be noted in the application. The factory or warehouse of removal (consignor) must: (i) ensure that packages bear proper marking and number; (ii) ensure that all copies of A.R. 3-A are prominently marked "intended for use in SEEPZ"; (iii) give the full address of the factory or warehouse of removal as well as of the Superintendent-in-charge of the range under which the factory falls and Commissionerate to which it is attached. Whenever any of these addresses is used for despatching purposes, care must be taken by the despatching factory or warehouse to see that the full address of the Superintendent-in-charge of the range including the names of the district is properly reproduced. Preparation of GatePass. (d) The consignor shall also....
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....uplicate copy received from the officer-in-charge of security and original and triplicate copy of the applications presented by the consignee, return duplicate to the Central Excise Officer-in-charge of the factory or warehouse of removal direct and triplicate to the consignee for despatch to the consignor after noting thereon the deficiency or excess, if any. Duty on shortages / losses in transit. (2) Since the B-5A bond (surety / security / general security / general surety) (as in Annexure D 1-4) would have been executed by the consignee, duty on shortages will be demanded from him. For each commodity a separate schedule of losses will be formulated and issued by the Development Commissioner. Re-entry. (i) If the duplicate application is received by the officer-in-charge of security, of the Zone, before the arrival of goods is reported to him by the consignee, he must keep it pending, securely and systematically filed in a file marked "pending duplicate A.R.3-A application" and record the particulars of the consignment in his Record of receipts in bond prescribed as in Annexure 'C' and no sooner the consignment is received, he will follow the procedure pr....
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....Officer-in-charge of the factory or warehouse may also demand duty on a consignment the re-warehousing certificate in respect of which has not been received within the stipulated period. In such cases if the consignor has already paid the duty leviable on the consignment by a debit entry in his account current, he may intimate the officer-in-charge about the particulars of such deposit in reply to his notice of demand. Action by the Officer-in-charge of the factory or warehouse of removal in case of non-receipt of the re-warehousing certificate. (m) If the duplicate copy of A.R. 3-A [see para (h)(1)] is not returned to the officer-in-charge of the factory or warehouse of removal within a month of the removal of consignment reminders must be issued regularly at fortnightly intervals to the officer-in-charge of security of SEEPZ. If despite such reminders, the duplicate application is not received within two months of the ate of removal of the consignment, the matter should be reported to the Assistant Commissioner of Central Excise in whose charge the consignor operates who must immediately communicate with the Assistant Commissioner of Customs of the SEEPZ. and either secure a s....
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.... I hereby certify that the consignment conforms in all respects to the description given above and I have permitted removal under Transport Permit in Form G. P. No. ...... dated ......... Place: Date: Inspector of Central Excise (2) Certificate of Preventive Officer at Warehouse at Santa Cruz Electronics Export Processing Zone. I hereby certify that the consignment arrived at Plot No. ........ of Sector ........ of the Santa Cruz Electronics Export Processing Zone and that the goods conform in all respects to the description given overleaf / except for the following discrepancies and that they have been re-warehoused under Entry No. ...... dated ....... of the Raw Material Account Register prescribed by the Development Commissioner, Santa Cruz Electronics Export Processing Zone. Place: Date: Preventive Officer, Santa Cruz Electronics Export Processing Zone ANNEXURE 'B' Record of Removals in Bond Range Officer Sl. No. A.R.3A No. & Date Name, address and L. 4 No. of the factory of removal Goods Destination Description Net quantity Name, address & L. 4 No. of the factory at Santacruz Electronics Export Processing Zone Plot No. ..... ....
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....ll the said goods are duly removed to and re-warehoused at the Factory of Santa Cruz Electronics Export Processing Zone before the ......... day of ........ 19.... This obligation shall be void. Otherwise and on breach or failure in the performance of any part of this condition, shall be in full force. 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. Place: Date: Signature(s) of Obligor(s) Witness (1) (2) Address (1) (2) Occupation (1) (2) Place: Date: Signature of Surety Witness (1) (2) Address (1) (2) Occupation (1) (2) Accepted by me this ...... day of ..... 19............. of Central Excise of Santa Cruz Electronics Export Processing Zone. ANNEXURE `D-2' Form B-5A (Security) Bond (with security) for the due arrival and re-warehousing of excisable goods removed from a bonded warehouse in India to a Factory in the Santa Cruz Electronics Export Processing Zone, Bombay. (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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....y in the Santa Cruz Electronics Export Processing Zone, Bombay. (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 in the sum of..... rupees to be paid to the President of India for which payment I / we jointly and severally bind myself / ourselves and my / our legal representatives. The above bounden obligor(s) being permitted to remove from time to time conditional the provisions of the Central Excise Rules, 1944, being observed ....... from bonded warehouse(s) at..... to a factory in Santa Cruz Electronics Export Processing Zone or vice versa. Whereas the Commissioner of Central Excise at ...... (hereinafter called the Commissioner) / Development Commissioner, Santa Cruz Electronics Export Processing Zone (hereinafter called the Commissioner) has required the obligor(s) to deposit as guarantee for the amount of this bond ...... the sum of ....... rupees in cash. The securities as hereinafter mentioned of a total face value of ......... rupees endorsed in favour of the Commissioner / Commissioner namely .................. And whereas the obligor(s) has / have ....
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.... my / our legal resentatives and I / we the above named first Surety, the Second Surety, the Third Surety and the Fourth Surety, severally bind myself / ourselves and my / our legal representatives. The above bounden obligor(s) being permitted to remove from time to time, conditional on the provisions of the Central Excise Rules, 1944, being observed ....... from the bonded warehouse(s) at ...... to a Factory situated in the Santa Cruz Electronics Export Processing Zone and vice versa. The condition of this bond is that if the obligor(s) and his / their legal representatives shall observe all the provisions of the said Rules and all such amendments thereto as may be issued from time to time; And if the said goods are duly removed to and re-warehoused at the bonded warehouse(s) of destination to which they are permitted to be removed within such time as the proper officer directs; This obligation shall be void. Otherwise and on breach or failure in the performance of any part of the condition, the same shall be in full force. 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. Plac....