Notification no 01/2019 CENTRAL EXCISE date on 09th April, 2019 

 

Seeks to further amend Notification Nos. 20/2015-Central Excise and No. 21/2015-Central Excise both dated 08.04.2015 to incorporate procedure for utilisation of paperless MEIS and SEIS scrips 

The extract of CENTRAL EXCISE Notification No. 01/2019- CENTRAL EXCISE is given below: 

Notification No. 01/2019-CENTRAL EXCISE

 

 

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE 

GAZETTE OF INDIA (EXTRAORDINARY)] 

GOVERNMENT OF INDIA 

MINISTRY OF FINANCE 

DEPARTMENT OF REVENUE 

 

Notification No. 01/2019-Central Excise

 

New Delhi, the 9^th April, 2019

 

G.S.R. ___ (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India, Ministry of Finance (Department of Revenue), specified in column (2) of the Table below shall be further amended in the manner as specified in the corresponding entry in column (3) of the said Table, namely:-

 

			Table
Serial	Notification number		Amendments
Number	and date
(1)	(2)		(3)
1.	20/2015-Central	In the said notification, after paragraph 2, following paragraph
	Excise, dated the 8th	shall be inserted namely:-
	April,  2015  [G.S.R.
	No. 271(E), dated the	“3.   Notwithstanding anything contained in paragraph 2 above,
	8th April, 2015]	in respect of the said scrip issued on or after the 10th April, 2019
		electronically without a physical copy for a port of registration
		enabled on the customs automated system, the exemption shall
		be subject to the following conditions, namely:-
		(1)	that the conditions (1) to (3) specified in paragraph 2 of
		the notification No.  24/2015-Customs, dated the 8th April, 2015
		[G.S.R.269(E), dated the 8th  April, 2015] are complied and the
		said scrip has been registered with the Customs Authority at the
		port  of  registration  specified  in  the  said  scrip  (hereinafter
		referred to as the said Customs Authority);
		(2)	that the holder of the scrip, who may either be the person
		to whom the scrip was originally issued or a transferee-holder,
		presents details of the said scrip to the said Customs Authority
		along with a letter or proforma invoice from the supplier or
		manufacturer  indicating  details  of  its  jurisdictional  Central

Excise Officer (hereinafter referred to as the said Officer) and the description, quantity, value of the goods to be cleared and the duties leviable thereon, but for this exemption;

 

		(3)	that the said Customs Authority, taking into account the
		debits  already  made  towards  imports  under  notification  No.
		24/2015-Customs,  dated  the  8th   April,  2015  [G.S.R.269(E),
		dated the 8th April, 2015], the debits made under notification No.
		10/2015-Service Tax, dated the 8th  April, 2015 [G.S.R.273(E),
		dated the 8th  April, 2015] and this exemption, shall debit the
		duties  leviable,  but  for  this  exemption  electronically  in  the
		customs  automated  system  and  send  written  advice  of  these
		actions to the said Officer;
		(4)	that  at  the  time  of  clearance,  the  holder  of  the  scrip
		submits an undertaking addressed to the said Officer that in case
		of any amount short debited in the said scrip he shall pay on
		demand  an  amount  equal  to  the  short  debit,  along  with
		applicable interest;
		(5)	that based on the written advice received from the said
		Customs Authority and the said undertaking, the said Officer
		endorses the clearance particulars and validates, on the face of
		the said written advice, the details of the duties leviable, but for
		this  exemption,  which  were  debited  by  the  said  Customs
		Authority, and keeps a record of such clearances;
		(6)	that the said Officer shall give duly attested copies of the
		said  endorsed  written  advice  to  the  scrip  holder  and  the
		manufacturer, who retains it in support of the clearance under
		this notification;
		(7)	that the said holder of the scrip, to whom the goods were
		cleared, shall be entitled to avail drawback or CENVAT credit of
		the duties of excise leviable under the Fourth Schedule to the
		Central Excise Act, 1944 (1 of 1944), against the amount debited
		in the said scrip and validated at the time of clearance.”.
2.	21/2015-Central	In the said notification, after paragraph 2, following paragraph
	Excise, dated the 8th	shall be inserted namely:-
	April,  2015  [G.S.R.
	No. 272(E), dated the	“3.   Notwithstanding anything contained in paragraph 2 above,
	8th April, 2015]	in respect of the said scrip issued on or after the 10th April, 2019
		electronically without a physical copy for a port of registration
		enabled on the customs automated system, the exemption shall
		be subject to the following conditions, namely:-

  

(1)               that the conditions (1) and (2) specified in paragraph 2 of the notification No. 25/2015-Customs, dated the 8^th April, 2015 [G.S.R. 270(E), dated the 8^th April, 2015] are complied and the said scrip has been registered with the Customs Authority at the port of registration specified in the said scrip (hereinafter referred to as the said Customs Authority);

 

(2)               that the holder of the scrip, who may either be the person to whom the scrip was originally issued or a transferee-holder, presents details of the said scrip to the said Customs Authority along with a letter or proforma invoice from the supplier or manufacturer indicating details of its jurisdictional Central Excise Officer (hereinafter referred to as the said Officer) and the description, quantity, value of the goods to be cleared and the duties leviable thereon, but for this exemption;

 

(3)               that the said Customs Authority, taking into account the debits already made towards imports under notification No. 25/2015-Customs, dated the 8^th April, 2015 [G.S.R. 270(E), dated the 8^th April, 2015], the debits made under notification No. 11/2015-Service Tax, dated the 8^th April, 2015 [G.S.R. 274(E), dated the 8^th April, 2015] and this exemption, shall debit the duties leviable, but for this exemption electronically in the customs automated system and send written advice of these actions to the said Officer;

 

(4)               that at the time of clearance, the holder of the scrip submits an undertaking addressed to the said Officer that in case of any amount short debited in the said scrip he shall pay on demand an amount equal to the short debit, along with applicable interest;

 

(5)               that based on the written advice received from the said Customs Authority and the said undertaking, the said Officer endorses the clearance particulars and validates, on the face of the said written advice, the details of the duties leviable, but for this exemption, which were debited by the said Customs Authority, and keeps a record of such clearances;

 

(6)               that the said Officer shall give duly attested copies of the said endorsed written advice to the scrip holder and the manufacturer, who retains it in support of the clearance under this notification;

 

(7)               that the said holder of the scrip, to whom the goods were cleared, shall be entitled to avail drawback or CENVAT credit of the duties of excise leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), against the amount debited in the said scrip and validated at the time of clearance.”.