Circular No. 455/21/99-Central Excise

dated 26/4/1999

F.No. 209/58/98-CX.6
Government of India
Ministry of Finance, Department of Revenue,
Central Board of Excise and Customs,
New Delhi

Subject : Central Excise – Proper implementation of Special Advance Licensing Scheme for manufacturer – exporters of electronic products – Regarding

I am directed to refer to the Drawback Section”s Notification No. 77/98-Customs and Circular No. 81/98 – Customs dated 16.10.98 and 27.10.98, respectively issued vide their f. no. 605/70/98-DBK regarding “Special Advance Licensing Scheme” for manufacturer exporters of electronic products.

2. The Board desires that the Central Excise formations must ensure proper implementation of the Scheme. To prevent its abuse, it is essential that

1. Every manufacturer-exporter availing of the scheme will have to be registered with the Central Excise. This would include units operating in the SSI sector and /or units which were hitherto not registered with the Central Excise on account of their turnover, etc.

2. Although the work of verifying/certifying relevance/useability and actual utilization of  the imported materials in the export product under the scheme is entrusted to the Department of Electronics, an important work assigned to the Central Excise Field staff is to ensure that the assessee availing this scheme, maintains the record of imported materials in the prescribed proforma. For this purpose, vide Para 10 of Circular No. 81/98-Customs, The Range Superintendent i.e. of the unit is required to visit the unit once at least in 3 months to ensure that the records as specified in condition (V) of notification No. 77/98-Customs are maintained properly by the unit.

3. Failure to maintain the records by the unit would tantamount to contravention of Section  111(o) of the CA, 62.

2. No modvat credit rebate/duty drawback, etc. is allowed under this scheme.

You are, therefore, requested that necessary instructions on the above lines are issued to the filed officers convened so as to ensure the proper implementation of the scheme.

(P K Sinha)
Under Secretary to the Govt. of India

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