Circular No. 852/10/2007-CX
F.No. 209 /02/2007-CX-6
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

New Delhi dated the May 31, 2007

Subject:- Export Warehousing- specifying class of exporters under sub-rule 2 of Rule 20 of the Central Excise Rules,(No.2) 2001 read with Notification No. 46/2001-CE(NT) dated 26.06.2001.

I am directed to refer to Board’s Circular No. 581/18/2001-CX dated 29th June, 2001, as amended by circular No. 832/09/2006-Cx dated 04.09.2006.  This circular interalia specifies conditions, procedures, class of exporters and places under sub-rule (2) of rule 20 of Central Excise Rules, 2002 for warehousing of excisable goods for   the purpose of export.  Vide para 2(1) of the said Circular, Board has specified the class of exporters who are eligible for availing this facility under Notification No. 46/2001-CE (NT) dated 26.06.2001. 

2. The Foreign Trade Policy, 2004-09 has been amended to rename certain categories of exporters such as “One Star Export House”, “Two Star Export House”, “Three Star Export House”, “Four Star Export House” and “Five Star Export House” respectively. Accordingly the said circular is required to be suitably amended.  Therefore, in order to align the provisions of the departmental circular with that of the Foreign Trade Policy, 2004-09, para 2(1) of the aforesaid Circular is being suitably amended as follows:

(1) Exporters: “The exporters who have been accorded status of  Star Export House and above as per the provisions of the Foreign Trade Policy, 2004-09; the                    foreign departmental stores of repute and the automobiles manufacturers who have signed Memorandum of Understanding with Directorate General of                 Foreign Trade in the Ministry of Commerce and Industry.”

3. Trade & field formations may please be informed suitably.

4. Receipt of the Circular may be acknowledged.

5. Hindi version will follow.

Yours faithfully,

(Rahul Nangare)

Under Secretary to the Government of India

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