Procurement of Goods Indigenously under CT-3 Procedure :
The EOUs can procure goods from DTA without payment of Central Excise duty subject to following of the Chapter X procedure of erstwhile Central Excise Rules, 1944. Such procurement from DTA is against CT-3, which is issued by the Superintendent of Customs/Central Excise in charge of the EOU. Such goods are required to be brought directly from the manufacturer /warehouse into the unit's premises under AR3A and examined by the designated officer. After examination of such goods, one copy of AR-3A is sent by registered post to the jurisdictional Central Excise authorities as a Re-warehousing Certificate in token of receipt of the goods in the unit. To avoid separate permission every time, the EOUs are issued pre-authenticated CT-3 in booklet form and against such pre-authenticated CT-3, the EOUs are allowed to procure capital goods, raw materials, consumables etc. Goods procured from DTA and found to be defective can be returned to the manufacturer under Chapter X procedure of erstwhile Central Excise Rules, 1944.
( Reference Board’s Circular No. 24/91-CX-8, dt. 01.07.1991 and 504/70/99 CE, dt. 30.12.99 and Board’s instructions dated 25-7-2001 issued from F. No. 305/121/2001-FTT)
2.
The SEZ units may import and export through port, airport, land customs station, ICD,CFS courier mode (other than valuables) and post parcel. The software development units may import and export through data communiction and telecommunication links. So far as exports through data communication and telecommunication links is concerned, the procedure and practive being followed in case of EPZ/STP units may be adopted for SEZ units. As for imports of software through above modes, the units may be asked to file the Bill of Entry within 24 hours of such import alongwith bank attested invoice and other relevant documents for obtaining national` out of charge". The documents such as invoice etc. in respect of such import shall be routed through banks. The Director of the STP/Development Commissioner of SEZ shall certify the value of such software. Further, in case of such software imports, instructions issued by RBI, if any, may be followed.
|
In case of imports, the Bill of Entry with specially stamped endorsement as "SEZ Cargo" shall be filed with the Assistant Commissioner/Deputy Commissioner of Customs in the SEZ for assessment. For procurement of goods from domestic sources by SEZ units, the procedure and practice being followed in case of EPZ units may be adopted. In both cases, i.e. both in respect of imported and domestically procured cargo, the goods may be assessed on the basis of documents furnished by the units. There will be no physical examination of goods and `out of charge' may be given after verifying the marks and numbers on the packages only.When the goods imports are required to be sent to a SEZ located at a station away from the place of import, the same may be allowed under normal transit procedure.
|
In case of exports, for assessment of Shipping Bill, the proceudre as applicable to EPZs shall apply mutatis mutandis in case of SEZs also. There shall be no routine examinaion of the export consignment by SEZ Customs authorities.
https://www.sipcot.com/policies5_7.htm
|