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Circular No.16/2014-Customs

F.No. 605/75/2014-DBK
Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise& Customs
Drawback Division

New Delhi, dated the 18^th December, 2014

To
All Chief Commissioners under CBEC
All Directors General under CBEC / Chief Commissioner (AR), CESTAT
All Commissioners under CBEC.

Ma’am/Sir,

Subject:  Re-warehousing of goods imported and/or procured indigenously by EOU/EHTP/STP/BTP units-reg.

Attention is drawn to the self-bonding/warehousing procedure on the above subject specified in Circular No. 19/2007-Cus dated 03.05.2007. It has been brought to the notice of the Board that the units which are under the said procedure are facing difficulty in obtaining deemed export benefits as the ARE-3 is not certified by the Central Excise authorities.

2.         The matter was examined in consultation with the DGFT and DG (EP).  To resolve the issue and facilitate trade, it has been decided by the Board to provide that the Superintendent – in- charge of the unit shall make two legible photocopies of the original copy of ARE-3 (that bears his counter signature) and attest each of them as true copies with his dated signature. One attested copy shall be kept in the Range office for records and the other one shall be handed over (against dated acknowledgement) to the unit for use while applying deemed export benefits.

3.         Accordingly, the last sentence in para 2(b) of Circular No. 19/2007-Cus shall be taken as modified to the above extent.

4.        This instruction may be brought to the notice of the trade/exporters by issuing suitable public notice. The officers may be suitably guided through a Standing Order. Difficulties faced, if any, in implementation may be brought to the notice of the Board.

Yours faithfully,

Sanjay Kumar
Under Secretary (Drawback)
Tele: 23341480.

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .