Circular No.657/48/2002-CX, Dt. 05/09/2002

Central Excise (Removal of Goods under Concessional Rate of Duty) Rules, 2001 and Board"s Circular No.617/8/2002-CX, Dt. 6.2.2002

To

All Chief Commissioners of Central Excise,
Director General of Central Excise Intelligence,
All Commissioners of Central Excise,
All Commissioners of Central Excis e(Appeals),
Webmaster@cbec.gov.in

Subject: Central Excise (Removal of Goods under Concessional Rate of Duty) Rules, 2001 - certain clarifications - regarding.

Sir,

I am directed to refer to Central Excise (Removal of Goods under Concessional Rate of Duty) Rules, 2001 and Board"s Rule 31 of the Central Excise Rules, 2002.

(In para 2 bold words "the" substituted vide Cir. No. 669/60/2002-CX, Dt. 01/10/2002)

3. Accordingly, it is clarified that goods received under Central Excise (Removal of Goods under Concessional Rate of Duty) Rules, 2001 may be allowed, to be removed to a place outside the factory as such or after having been partially processed for test, repair, refining, reconditioning or carrying out any other operations necessary for completing the industrial processes and return thereafter to the factory for further use in the industrial processes. Further, the said removal may be allowed by Commissioner of Central Excise by exercising powers conferred under Rule 31 of the Central Excise Rules, 2002 subject to safeguard of revenue..

4. The Board Circular No.617/8/2002-CX dated 6.2.2002 is modified to the extent mentioned supra.

5. The field formations may suitably be informed.

6. Receipt of this Circular may please be acknowledged.

7. Hindi version will follow.

Yours faithfully,
(M.G.Thamizh Valavan)
Under Secretary(CX.6)

F.No.201/23/2001-CX.6

Presented by eximkey.com