Circular No. 445/11/99-Central Excise
dated 17/3/1999
F.No. 209/08/98-CX.6
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs, New Delhi
Subject : Central Excise – Special facility of self-certification and self-sealing to large manufacturer-exporter – Further instructions – Reg.
I am directed to refer to Board”s Circular No. 426/59/98-CX dated 12.10.98 on the above subject.
2. Your attention is drawn to the Para 7 of the Circular which specifies the procedure for examination of goods at the port/place of export in cases goods are cleared under the aforesaid special facility. Subsequently, the Customs Wing of the Board has issued a comprehensive Circular (no. 90/98-Cus. IV dated 08.12.98) on the manner of examination at the port/place of export, including goods cleared from the factory on “self certification” – keeping in view the requirement of both Customs and Central Excise Laws. In view of the above, it has been decided by the Board that the Para 7 of the Circular No. 426/59/98-CX dated 12.10.98 shall be omitted; and the relevant procedure in Circular No. 90/98-Cus. IV dated 8.12.98 shall be followed, regarding the manner of examination at the port/place of export.
3. Doubts have arisen about the sampling of goods at the port of export or the place of dispatch. In this regard, it is clarified that samples can be drawn at the place of dispatch by the Central Excise officers only when selective/surprise checks are conducted by them in the manner specified in Circular No. 426/59/98-CX dated 12.10.98. The drawing of samples at the place of export has to be done in accordance with the guidelines of the Customs Wing. If the aforesaid procedure causes any specific difficulties or is contrary to any procedure/provision where sampling in respect of each consignment is mandatory, the same should be brought to the notice of the Board immediately.
4. A further doubt has arisen as to who will sign AR-4 and how will these be disposed off in case of “self-certification”. It is clarified that for this purpose the procedure laid down for “self-removal” will be followed. In this regard, Para 5 of the Circular No. 87/87/94-CX dated 26.12.94 and Para 4 of the Circular No. 81/81/94-CX dated 25.11.94 shall be applicable.
Sd/-
(S. K. Sinha)
Under Secretary (CX.6)
