TaxTMI 
TaxTMI 
Provisions to be followed for factory stuffing permission to manufacturers and merchant exporters
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....ion to manufacturers and merchant exporters and verification required to be under taken in this regard. It is directed that Dy/Assistant Commissioners posted at Divisions/ICD falling under the jurisdiction of Agra Commissionerate shall examine the permission granted in the light of provisions mentioned below. The permission given to the manufactures and merchant exporters for factory stuffing will be one time but shall be reviewed on six monthly basis by the jurisdictional Deputy/Assistant Commissioner in order to eliminate any misuse of this facility. The provisions to be followed shall be as listed below: 1 All the exporters who seek FSP shall submit their application in duplicate in Annexure-A of this Public Notice, directly to the....
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....om the concerned jurisdictional Central Excise Authorities regarding deputing of officers for supervising the export stuffing. The genuineness of the IEC will also be confirmed from DGFT before issue of LoFSP. 4. Similarly, in case of non-status holders merchant exporter the LoFSP will be granted only on receipt of prior verification report regarding the genuineness of the existence and functioning of the units and No objection Certificate from the concerned jurisdictional Central Excise Authorities regarding deputing of officers for supervising the export stuffing. The genuineness of the IEC of the exporter will also be confirmed from DGFT website before issue of LoFSP. 5. In case of status-holder merchant and manufacturer exporters,....
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....l be given a unique running serial number to keep a track of such permissions granted. 8. The letter conveying FSP shall be addressed not only to the applicant exporter but also to the Jurisdictional Deputy/Assistant Commissioner, Central Excise Division who has recommended the permission. A copy each of the same shall also be circulated to all the Customs Houses for which the permission has been sought by the exporter. 9. The Central Excise officers supervising the examination and stuffing of the cargo are required to follow the Examination Order and INSTRUCTIONS as being already followed. 10. The exporters clearing goods under the factory stuffing permission shall invariably produce, at the time of goods registration at the port ....
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....Tax Registration/Exemption certificate. (b) A certificate from the Bank with whom the Bank Account is being maintained for the purpose of remittance of foreign exchange to the effect that account is being maintained Satisfactorily. (c) Where the bank account is less than 3 months old, details of other bank account held by the merchant exporter. (d) Details of past exports made from other ports if any. (e) Balance sheet of the previous year. (f) Copy of the last income tax return/ VAT or Sales Tax return filed. 12(i) Though the FSP is granted to manufacturer- exporters and others is one time, their track record will be monitored and reviewed six monthly by the jurisdictional D.C./A.C and a repo....