Circular No.
14/2008-Customs dated 26.9.2008
Issue of installation certificate for the
capital goods imported/ procured locally under EPCG scheme- procedure- reg
I am directed to invite your attention to Para 5.3.2 of the Hand Book of
Procedures(HBP) (Vol-I), [RE- 2008-09], which provides that, the Authorisation
holder under the EPCG Scheme shall produce to the concerned Regional Authority,
a certificate from the jurisdictional Central Excise Authority, confirming
installation of capital goods at factory premises of Authorisation holder or his
supporting manufacturer(s) /vendor (s) within six months from the date of
completion of imports and to say that the Board has prescribed the following
guidelines for the purpose:-
(a) The aforesaid certificate shall be issued by the Jurisdictional Central
Excise officers only if the unit where the capital goods are installed is
registered with the Central Excise Authorities. In case of units not registered
with Central Excise Authorities, the Authorization holder shall produce to the
concerned Regional Licensing Authority, a certificate from an independent
Chartered Engineer confirming the installation of capital goods.
(b) The authorisation holder seeking such a certificate shall intimate the fact
of installation of the capital goods imported under EPCG scheme to the
jurisdictional Superintendent of Central Excise and obtain a dated
acknowledgement. The letter of intimation shall be given along with the copies
of the EPCG Authorization and the application made by the licence holder to the
Licensing Authority [ANF 5A (HBP, Vol I)].
(c) The Superintendent of Central Excise shall verify the details of capital
goods installed in the factory with the details on the EPCG authorisation and
the application made by the licence holder to the Licensing Authority [ANF 5A (HBP,
Vol. I)] in this regard. Specifically, apart from verifying the description,
quantity, value etc it may also be verified that the capital goods have been
installed in the premises whose address is given in the application made to the
licensing authority. If the details are found to be in order, the installation
certificate shall be issued immediately and in any case not later than thirty
days from the date of receipt of intimation under clause (b) above. If the
installation certificate is not issued within 30 days of the dated
acknowledgement, it shall be deemed that the capital goods have been installed
at the declared address.
(d) In case, the Superintendent of Central Excise finds any discrepancy during
the verification, the acknowledgement issued to the assesse as per clause (b)
above shall be recalled and the discrepancy shall be intimated immediately to
the Assistant Commissioner / Deputy Commissioner, in charge of the Central
Excise Division who shall immediately inform all the relevant particulars to,
(i) The Commissioner of Customs of the port where the EPCG Authorization is
Registered and from where the goods were imported.
(ii) The Regional Licensing Authority who issued the EPCG Authorization.
2. In view of the deeming provision being provided as per clause (c) of para 1,
it is advised that the officer should invariably complete the verification
within 30 days of receipt of intimation.
3. These instructions may be brought to the notice of the trade / exporters by
issuing suitable Trade / Public Notices. Suitable Standing orders/instructions
may be issued for the guidance of the field officers. Difficulties faced, if any
in the implementation of the Circular may please be brought to the notice of the
Board at an early date.
Receipt of this Circular may kindly be acknowledged.
F.NO.602/01/2008-DBKYours faithfully
Sd/-
(P.V.K. Rajasekhar)
OSD(Drawback)
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