17. Removal of goods by a hundred per cent. export-oriented undertaking for domestic tariff area -
[OLD-
Removal of goods by a unit in the Free Trade Zone or by a Hundred per cent. Export-Oriented undertaking or by a unit in the Special Economic Zone for Domestic Tariff Area.- ]
(1) Where any goods are removed from a hundred per cent. export-oriented undertaking to domestic tariff area, such removal shall be made under an invoice by following the procedure specified in rule 11, and the duty leviable on such goods shall be paid by utilizing the CENVAT credit or by crediting the duty payable to the account of the Central Government in the manner specified in rule 8. [OLD- and on payment of appropriate duty before removal of goods by debiting the account current required to be maintained for this purpose or by utilizing the CENVAT credit.]
(In above sub-rule 1 the words "and the duty leviable on such goods shall be paid by utilizing the CENVAT credit or by crediting the duty payable to the account of the Central Government in the manner specified in rule 8." has been substituted vide NTF. NO. 23/2008-CE(N.T.), DT. 23/05/2008)
[OLD-
(1) Where any goods are removed from a unit in a Free Trade Zone or a hundred per cent. export-oriented unit or a unit in the Special Economic Zone, to domestic tariff area, such removal shall be made under an invoice by following the procedure specified in rule 11, and on payment of appropriate duty before removal of goods by debiting the account current required to be maintained for this purpose. ]
(Heading of Rule 17 & sub-rule (1) has been substituted vide NTF. NO. 18/2004-CE(N.T.), Dt. 06/09/2004)
(2) The unit shall maintain in the form specified by notification by the Board appropriate account relating to production, description of goods, quantity removed, and the duty paid.
(3) The unit shall electronically submit a monthly return, in the form specified, by notification, by the Board, to the Superintendent of Central Excise, within ten days from the close of the month to which the return relates, in respect of excisable goods manufactured in, and receipt of inputs and capital goods in, the unit.
(In above sub-rule (3) the word "electronically" has been inserted vide NTF. NO. 21/2011-CE (NT), DT. 14/09/2011)
(Sub - rule(3) has been substituted vide Ntf. No. 69/2003-CE(N.T.), Dt. 15/09/2003)
Provided that the Central Board of Excise and Customs may, by an order extend the period by such period as deemed necessary under the circumstances of special nature to be specified therein.
(Above proviso has been inserted vide NTF. NO. 25/2015-CE (NT), DT. 09/12/2015 )
OMITTED -
Provided that where an assessee has paid total duty of rupees ten lakh or more including the amount of duty paid by utilization of CENVAT credit in the preceding financial year, he shall submit the said monthly return electronically.
(Above proviso has been omitted vide NTF. NO. 21/2011-CE (NT), DT. 14/09/2011)
(Above proviso has been inserted vide NTF. NO. 20/2010-CE(N.T.), DT. 18/05/2010)
[OLD -
(3) The unit shall submit a monthly return in the form specified by notification by the Board to the Superintendent of Central Excise, within ten days from the close of the month to which the return relates, in respect of the goods removed to domestic tariff area.]
(4) The proper officer may on the basis of information contained in the return filed by the unit under sub-rule (3), and after such further enquiry as he may consider necessary, scrutinise the correctness of the duty assessed by the assessee on the goods removed, in the manner to be prescribed by the Board.
(5) Every assessee shall make available to the proper officer all the documents and records for verification as and when required by such officer.
(Above sub-rule (4) & (5) has been inserted vide NTF. NO. 23/2008-CE(N.T.), DT. 23/05/2008)
(6) Where the return is submitted under sub-rule (3) by the assessee after the due date as mentioned in that sub-rule, the assessee shall pay to the credit of the Central Government, an amount calculated at the rate of one hundred rupees per day subject to a maximum of twenty thousand rupees for the period of delay in submission of each return.
(Above sub-rule (6) has been inserted vide NTF. NO. 08/2015-CE (NT), DT. 01/03/2015)
(7) An assessee, who has filed a return in the form referred to in sub-rule (3) within the date specified under that sub-rule, may submit a revised return by the end of the calendar month in which the original return is filed.
Explanation.- Where an assessee submits a revised return under this sub-rule, the "relevant date" for the purpose of recovery of Central Excise duty, if any, under section 11A of the Act shall be the date of submission of such revised return;
(Above sub-rule (7) has been inserted vide NTF. NO. 08/2016-CE (NT), DT. 01/03/2016 )