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Circular No. 34/98- Customs
dated 19/5/1998
F. No. 609/228/97- DBK
Government of India
MInistry of Finance
Department of Revenue, New Delhi

Subject :    General Note No. 11 of Notification No. 22/ 97-Cus. (N.T.) dt. 30th May, 1997 - requirement of Certificates regarding the non- availment of Modvat facility - regarding. (Amendment No. 1 to Circular No. 25/ 98-Cus dt. 20.4.1998)

        In partial modification of Circular No. 25/ 98-Cus. dt. 20.4.98, the guidelines at sub-paras (iii)(a) and (v) of the said Circular shall be substituted as follows :-

(iii)(a)    Where the export goods being exported by the exporter are unconditionally exempt from the Central Excise duty, a self- declaration of the exporter regarding non- availment of Modvat may be accepted.

    (v)    In the case of merchant- exporter (s), exporting the goods which are not unconditionally exempt, where the name and address, including the factory address of the supporting manufacturer(s) from whom the exports goods have been procured, have been declared in the Shipping Bills, duty accompanied by a certificate issued in favour of the declared supporting manufacturer has not availed the Modvat on any of the inputs used in the manufacture of the export goods, in such cases the merchant exporters should not be asked to produce a separate certificate regarding non-availment of Modvat credit in his own favour.

(Sunil Kumar)
Director (DBK)