Circular No. 17/96-Cus.
dated 26/3/96
F.No. 605/63/96 – DBK
Government of India
Ministry of Finance
Department of Revenue, New Delhi

Subject : Pass Book Scheme introduced vide para 54 of the EXIM Policy with effect from 1.4.95- Examination of goods – Regarding

Your Attention invited to Ministry’s Circular No. 62/95-Customs dated 7th June, 1995 and 115/95- Customs dated dated the 8th November, 1995 relating to Pass Book Scheme.

2. Some of the Commissionerates have pointed out that exporters after exporting their goods declare vague specifications of the inputs used for the purpose of claiming credit of duty with the result that it becomes difficult to arrive at the valuation of such inputs since the values vary with the grade, quality, specifications of the inputs used.

3. The matter has been examined in the Ministry. Customs House, Bombay had prescribed Annexure ‘A’ (Copy enclosed) vide their Public Notice No. 150 dated 21st September, 1995 required to be presented by the exporter while filing S/B for export under Pass Book Scheme. The said Anexure ‘A’ requires exporters to declare description and technical characteristics of the export product as well as description and technical characteristics of the inputs used therein. By requiring exporters to furnish declaration in the said annexure ‘A’ at the time of export, the examination of the goods can be conducted with reference to such declaration; and specifications of the inputs or the export product, if not correctly declared, can be amplified therein with a view to arrive at correct valuation. It would be advisable to add another column annexure ‘A’ requiring the exporter to indicate serial number of the Input- Output norms under which the export product in covered.

4. All Custom House at the Ports at which the Pass Book Scheme is in operation may therefore issue suitable Public Notice for the information of the Trade requiring declarations to be given in the said Annexure ‘ A’ incorporating serial number of the standard Input-Output norms also, Examination of the goods should be conducted with reference to declarations made in the said Annexure ‘A’ and wherever specifications of the inputs are found to be declared vaguely, the same should be amplified so as to arrive at the correct valuation of the inputs. Wherever goods are cleared from the factory for exports under this scheme under AR-4 procedures, the Central Excise authorities must insist on production of declarations in Annexure ‘A’ and the examination of goods should be conducted keeping in view the declarations made in the said Annexure ‘A’. The examination report should per recorded on original as well as Export Promotion copy of the Shipping Bill. Copy of the declaration in Annexure ‘A’ should also be attached to original Shipping Bill as well as Export Promotion copy of the Shipping Bills. When request for permitting credit in the Pass Book is received through designated authority, the Export Promotion copy of the Shipping Bill must be accompanied by Annexure ‘A’ presented along with shipping Bill duly attested by the Custom House officer who examined the goods.

5. You are requested to issue suitable Public Notice / Standing order for implementing these instructions.

Under secretary to the Government of India

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