Government of India
Ministry of Finance
Department of Revenue,
Central Board of Excise & Customs, New Delhi
Subject :Central Excise – Removal of goods under bond on AR3A procedure – Amendment/splitting of AR3A – Guidelines regarding –
It has been reported to the Board that Oil companies clearing their products under AR3A procedure are resorting to splitting/amendment of AR3A at the time removal of goods. Such splitting is necessitated due to deviation from the original plan of movement especially change of sailing schedule, lack of storage facility at installations, urgent need of product to other locations etc. It is, therefore, not possible to foresee such situations. Since, statutory provisions of Rule 156A of Central Excise Rules, 1944 and para 96 of Petroleum Manual does not envisage amendment or splitting of AR3A prepared initially, it felt that suitable procedure, backed with necessary instructions may be adopted to resolve the issue.
2. The matter has been examined. It is decided that while amending or splitting the AR3A the following procedure may be followed in this regard :-
The unit initiating the AR3A, in case of any amendment or splitting shall submit a fresh AR3A splitting or amending the original AR3A clearly giving the reference of the original AR3A and enclosing the copy of the original AR3a which along with the amended/splitted AR3A should be sent to the rewarehousing destination so that the officer incharge of the destination warehouse does not face any problem in ascertaining the actual quantity of the consignment cleared under the split or amended AR3A. The officer incharge of the warehousing station after making necessary entries in the fresh AR3A regarding the actual quantity warehoused shall return the same back to the supplier.