GOVERNMENT OF
INDIA
MINISTRY OF COMMERCE &
INDUSTRY
DEPARTMENT OF
COMMERCE
PUBLIC NOTICE NO.44 /2004-09
Dated:
14th January, 2005
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 of 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 supplier
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 of 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.
(K.T.Chacko)
Director General of Foreign
Trade
.
(Issued from F.No.01/92/180/168/AM04/PC.II)