Circular No. 245/79/96-CX dated 12/9/96

Government of India
Ministry of Finance Department of Revenue,
New Delhi

Sub: Issue of certificates by Central Excise Officers regarding inputs actually used in the export product for the purpose of Pass Book Scheme - Instructions

Attention is drawn to Para 3 of ALC Circular No. 4/96 dated 14.5.96 and Policy Circular No. 10/96 dated 1.8.96 issued by the Directorate General of Foreign Trade. It is provided, inter alia, that if against export of any resultant product more than one input has been allowed in the alternate under the standard input-output norms (for example Bars/Billets), the credit may be given on the input actually used, provided it is possible to ascertain to the satisfaction of the concerned authorities (an officer designated by DGFT) as to which of the input out of two or more alternative inputs has gone into the manufacture of the resultant product.

2. It has been decided by the Board that in order to facilitate the manufacturer-exporters to obtain satisfactory proof in respect of actual input used in the manufacture of resultant export product, on written request, a certificate can be issued by the jurisdictional Central Excise Officers after verifying RG23A (Part-1) and the declaration filed by the manufacturer under Rule 57G indicating the actual input(s) used in the manufacture of the final product exported under this Scheme. It should be ensured that such certificate is issued within 48 working hours from the time and date of receipt of the request.

Sd/-
(P.K. Sinha)
Under Secretary (CX.6)

F. No. 209/40/96-CX.6x

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