PUBLIC NOTICE NO. 44/2004-09, DT. 14/01/2005

Clarification for refund of central excise terminal duty

In exercise of powers conferred under paragraph 2.4 of the Foreign Trade Policy, 2004-2009, the Director General of Foreign Trade hereby makes the following amendments in the Handbook of Procedures (Vol. I) : -

(1) Sub-para 8.3.1 incorporated vide Public Notice No. 32 dated 15th December, 2004 shall be amended as under :

"8.3.1 Supply of goods will be eligible for refund to Terminal Excise Duty in terms of para 8.3 (c) of Policy provided the recipient of the goods does not avail CENVAT credit/rebate on such goods. Similarly, supplies will be eligible for deemed export drawback in terms of para 8.3 (b) of Policy on the Central Excise paid on inputs/components, provided CENVAT credit facility/rebate has not been availed by the applicant. However, such supplies will be eligible for deemed export drawback on the customs duty paid on the inputs/components."

2. The first sentence of sub-para 8.4.1 shall be amended as under :

"In respect of supplies under paragraph 8.2(b) of the Policy, except Advance Licence for deemed exports and DFRC, the deemed export benefits may be claimed from the Development Commissioner or the Licensing Authority concerned."

3. At the end of sub-para 8.6 (ii), following shall be added :

"In respect of supplies under paragraph 8.2(b) of the Policy where the supplies wants to claim benefits from the licensing authority, the Licensing Authority while allowing deemed export benefits to the DTA supplier, will endorse a copy of the communication to the concerned Development Commissioner along with the details of invoices against which deemed export benefits have been allowed for confirmation of the transaction involved".

(4) Sl. No. A (viii) under the heading "Documents to be enclosed with the application form for refund to Terminal Excise Duty/Duty Drawback" incorporated vide Public Notice No. 32 dated 15th December, 2004 shall be amended as under :

"(viii) a. A self declaration of non-availment of CENVAT credit/rebate from the recipient of goods along with the details of the Central Excise Registration No. and the Central Excise Authority, with whom the recipient is registered. In cases, where the recipient is not registered with central Excise, a declaration to this effect is to be given by the recipient.

b. A self declaration by the applicant stating that the goods supplied are either not excisable or the goods are excisable but CENVAT/rebate facility is not available to the recipient of the goods.

This issues in Public Interest.

(Issued from F.No. 01/92/180/168/AM04/PC.II)

(K.T. Chacko)
Director General of Foreign Trade

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