GOVERNMENT OF INDIA
MINISTRY OF COMMERCE &
INDUSTRY
DEPARTMENT OF
COMMERCE
PUBLIC NOTICE
NO.32/2004-2009
Dated : 15th December.,
2004
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.
After para 8.3, the
following shall be added”-
“8.3.1 The deemed
export benefits will be available to the supplier of goods provided the recipient of goods does not take
CENVAT credit of duty on such goods.”
2.
Sub-para 8.6(ii) shall be
amended as under:-
“(ii) In case of
supplies under paragraph 8.2(a), (b) & (c), the claim shall be filed against
receipt of payment through normal banking channel in the form given in Appendix
–22 A. Such claims shall be filed
within a period of 6 months from the date of receipt of
payment.”
3.
Sub-para 8.6.1 shall be
amended as under:-
“8.6.1 In case
of supplies under paragraph 8.2(d), (e),(f), (g), (h), (i) & (j), the claim
shall be filed either on the basis of proof of supplies effected or payment
received. The claim may be filed
for the payment received/supplies effected during a particular
month/quarter/half year as per the option of the applicant either against a
particular project or all the projects.
Such claims shall be filed within a period of 6 months from the end of
monthly/quarterly/half yearly period reckoned from the date of receipt of the
supplies by the project authority or from the date of receipt of the payment as
per the option of the applicant.
Such claims may also be filed where part payments have been received.”
4.
In appendix 12 (B), under
the heading “Documents to be enclosed with the application form
for refund of
Terminal Excise
duty/Duty drawback”, the following shall be
added after Sl. No. A (vii):-
“viii)
Non-availment of CENVAT credit Certificate from the Jurisdictional Excise
Authority of the recipient of goods, where CENVAT credit is available on the
goods supplied.”
This issues in Public interest.
(K.T.Chacko)
Director General of Foreign
Trade
(Issued from F.No.01/92/180/168/AM04/PC.II)