Circular No. 798/31/2004-CX
8th September, 2004.
F.No. 261 /27/3/2001-CX-8
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Subject: Export warehousing facility to petroleum products – amendment in Circular No. 581/18/2001-CX dated 29th June, 2001- regarding.
I am directed to say that as you are aware that the facility of removal of petroleum products without payment of duty from the factory of production to a warehouse or from one warehouse to another warehouse has been withdrawn w.e.f 6th September, 2004 vide notification No. 17/2004-CE (N.T.) dated 4th September, 2004. However, the facility of removal of petroleum products without payment of duty for export warehousing continues to be available vide notification No. 46/2001-CE (N.T.) dated 26th June, 2001. Board vide Circular No. 581/18/2001-CX dated 29th June, 2001 has interalia, specified conditions, procedures, class of exporters and places of warehouses under sub-rule (2) of rule 20 of Central Excise Rules, 2002 for warehousing of excisable goods for the purpose of export.
2. In sub-para (1) and sub-para (2) of para 2 of the said Circular, Board has specified the categories of exporters to whom the said facility shall be applicable and the places where the export warehouses can be established and registered. Consequent to withdrawl of warehousing facility to petroleum products and to take care of export of petroleum products without payment of duty under bond, Board has decided to extend this facility to all exporters of petroleum products and without any restrictions for places where the export warehouses can be established and registered. In other words, export of petroleum products through export warehouses can be undertaken by any exporter and such warehouses can be established in any part of the country. Accordingly, after sub-para (2) of para 2 of the said circular, the following sub-para is inserted,-.
“(3) The facility under this notification shall be applicable to all exporters for petroleum products. The warehouses for the purpose of export of petroleum products falling under Chapter-27 of the First Schedule to the Central Excise Tariff Act, 1985 may be established and registered at any place within the territory of India.”
3. The existing warehouses, wherever required, may be allowed to be converted to export warehouses. The technical requirements of such conversion may be completed immediately without affecting in any way the export of petroleum products. Jurisdictional Commissioners of Central Excise may facilitate the registration and establishment of new export warehouses for petroleum products as and when requested.
4. Trade & field formations may please be informed suitably.
5. Receipt of the Circular may be acknowledged.
6. Hindi version will follow.
Vijay Mohan Jain
Under Secretary to the Govt. of India