TaxTMI 
TaxTMI 
Clearance of bunker fuels to Indian Ship/Vessel carrying containerized cargo
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....s specified under Sl. No. 52 of the annexure to the notification. In this connection, trade has requested that a procedure be prescribed for supply of bunker fuel for such use from bonded stocks of bunker fuel being maintained by the Oil Manufacturing Companies (OMCs) at the ports located in the coastal areas where the specified ships/ vessels operate. 2.1 The issue has been examined. To facilitate dispensation of bunker fuel from existing export warehouse for petroleum products, warehousing facility is being extended to the bunker fuel for consumption as per exemption under Sl. No. 65A of notification no 12/2012-CE dt 17.3.2012. Existing warehouses from where bunker fuel would be dispensed shall be deemed to be registered under Central ....
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....he case may be, to whom the undertaking is addressed. 3.2. OMCs shall supply bunker fuel under the provisions of this circular to ships and vessels registered under the Merchant Shipping Act, 1958 (44 of 1958) flying Indian flag and carrying containerized cargo. OMCs shall submit a one-time undertaking in the format prescribed as Annexure B to dispense bunker fuel available in the warehouse in terms of the conditions of the notifications for the intended purpose only. 3.3 The Master of the eligible Indian ship/vessel or his authorised agent on each filling of the bunker fuel shall give a dated acknowledgment of the receipt of bunker fuel to the OMCs. Such acknowledgment can even be given on the copy of delivery note/challan or sale in....
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....ecovery proceedings would be initiated. 5.2 In cases where utilization certificate is not received even after expiry of thirty days as prescribed in para 5.1, demand for recovery of duty, interest and penalty, in terms of the undertaking submitted to avail the exemption read with the provisions of the Central Excise Act, 1944 shall be initiated against the Master of the Vessel. Similar action would follow in cases where bunker fuel is not used for the intended purpose. However, in cases where utilization certificate is received, no further action would be necessary. Removal of difficulties by Commissioner 6. The jurisdictional Commissioner of Central Excise, in order to remove any difficulty in implementation of the procedure, issu....
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....by the Circular No. 1034/22/2016-CX dated 01.07.2016. In case of failure to comply with any of the conditions prescribed in the notification or on non-submission of utilization certificate, I undertake to pay duty, interest and penalty in terms of Central Excise Act, 1944, read with this undertaking, submitted in terms of condition prescribed to avail the exemption. Yours sincerely, (Name and designation) (Master of the Vessel or Authorised Agent/Signatory) Date and Place. Encl: (i) Certificate of registration and class. (ii) Certificate showing rate of fuel. Annexure B (Undertaking by OMCs) (To be submitted only once) To, The Assistant/Deputy Commissioner, .................... Division, ........................