Circular No.
15/2008-Customs dated 26.9.2008
Authentication of supply invoice by the
Central Excise Authorities for Claiming Deemed export benefits- reg.
Reference is invited to Para 3.b (1) of form ANF 4F of Hand Book of Procedures (HBP)
Vol.1 (Appendices and Aayat Niryat Forms) which stipulates that the application
for Deemed Exports benefits shall be accompanied with a copy of the invoice or a
statement of the invoices duly signed by the unit receiving the material and
their jurisdictional Central Excise Authorities certifying the item of supply,
its quantity, value and date of such supply. Further it has been provided that,
in no case the endorsement by Central Excise Authority shall exceed 21 days from
the date of delivery of such supply.
2.I am directed to say that, the issue regarding authentication of supply
invoices by the jurisdictional Central Excise Authorities has been examined by
the Board in the light of the above Policy provisions, and the following guide
lines are prescribed in this behalf,-
(a) The recipient units which are registered with Central Excise shall intimate
the fact of receipt of the goods on deemed export basis to the jurisdictional
Superintendent of Central Excise and obtain a dated acknowledgement. The
Superintendent of Central Excise shall physically verify the goods received,
within 5 working days and if the details declared on the invoice match with the
goods, the Superintendent of Central Excise shall endorse the invoice/statement
of the invoices immediately but not later than 21 days from the date of supply
or receipt of intimation, whichever is later.
(b) In case of recipient units, not registered with Central Excise, a
certificate evidencing the receipt of goods may be issued by the Chartered
Accountant/Chartered Engineer. Central Excise officers are not required to issue
any certificate in such cases.
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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