[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE
GAZETTE OF INDIA (EXTRAORDINARY)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
Notification No. 01/2019-Central Excise
New Delhi, the 9
th
April, 2019
G.S.R. ___ (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central
Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the
public interest so to do, hereby directs that each of the notifications of the Government of India,
Ministry of Finance (Department of Revenue), specified in column (2) of the Table below shall be
further amended in the manner as specified in the corresponding entry in column (3) of the said
Table, namely:-
Table
Serial
Number
Notification number
and date
Amendments
(1) (2) (3)
1. 20/2015-Central
Excise, dated the 8th
April, 2015 [G.S.R.
No. 271(E), dated the
8th April, 2015]
In the said notification, after paragraph 2, following paragraph
shall be inserted namely:-
“3. Notwithstanding anything contained in paragraph 2 above,
in respect of the said scrip issued on or after the 10
th
April, 2019
electronically without a physical copy for a port of registration
enabled on the customs automated system, the exemption shall
be subject to the following conditions, namely:-
(1) that the conditions (1) to (3) specified in paragraph 2 of
the notification No. 24/2015-Customs, dated the 8
th
April, 2015
[G.S.R.269(E), dated the 8
th
April, 2015] are complied and the
said scrip has been registered with the Customs Authority at the
port of registration specified in the said scrip (hereinafter
referred to as the said Customs Authority);
(2) that the holder of the scrip, who may either be the person
to whom the scrip was originally issued or a transferee-holder,
presents details of the said scrip to the said Customs Authority
along with a letter or proforma invoice from the supplier or
manufacturer indicating details of its jurisdictional Central
Excise Officer (hereinafter referred to as the said Officer) and
the description, quantity, value of the goods to be cleared and the
duties leviable thereon, but for this exemption;
(3) that the said Customs Authority, taking into account the
debits already made towards imports under notification No.
24/2015-Customs, dated the 8
th
April, 2015 [G.S.R.269(E),
dated the 8
th
April, 2015], the debits made under notification No.
10/2015-Service Tax, dated the 8
th
April, 2015 [G.S.R.273(E),
dated the 8
th
April, 2015] and this exemption, shall debit the
duties leviable, but for this exemption electronically in the
customs automated system and send written advice of these
actions to the said Officer;
(4) that at the time of clearance, the holder of the scrip
submits an undertaking addressed to the said Officer that in case
of any amount short debited in the said scrip he shall pay on
demand an amount equal to the short debit, along with
applicable interest;
(5) that based on the written advice received from the said
Customs Authority and the said undertaking, the said Officer
endorses the clearance particulars and validates, on the face of
the said written advice, the details of the duties leviable, but for
this exemption, which were debited by the said Customs
Authority, and keeps a record of such clearances;
(6) that the said Officer shall give duly attested copies of the
said endorsed written advice to the scrip holder and the
manufacturer, who retains it in support of the clearance under
this notification;
(7) that the said holder of the scrip, to whom the goods were
cleared, shall be entitled to avail drawback or CENVAT credit of
the duties of excise leviable under the Fourth Schedule to the
Central Excise Act, 1944 (1 of 1944), against the amount debited
in the said scrip and validated at the time of clearance.”.
2. 21/2015-Central
Excise, dated the 8th
April, 2015 [G.S.R.
No. 272(E), dated the
8th April, 2015]
In the said notification, after paragraph 2, following paragraph
shall be inserted namely:-
“3. Notwithstanding anything contained in paragraph 2 above,
in respect of the said scrip issued on or after the 10
th
April, 2019
electronically without a physical copy for a port of registration
enabled on the customs automated system, the exemption shall
be subject to the following conditions, namely:-
(1) that the conditions (1) and (2) specified in paragraph 2 of
the notification No. 25/2015-Customs, dated the 8
th
April, 2015
[G.S.R. 270(E), dated the 8
th
April, 2015] are complied and the
said scrip has been registered with the Customs Authority at the
port of registration specified in the said scrip (hereinafter
referred to as the said Customs Authority);
(2) that the holder of the scrip, who may either be the person
to whom the scrip was originally issued or a transferee-holder,
presents details of the said scrip to the said Customs Authority
along with a letter or proforma invoice from the supplier or
manufacturer indicating details of its jurisdictional Central
Excise Officer (hereinafter referred to as the said Officer) and
the description, quantity, value of the goods to be cleared and the
duties leviable thereon, but for this exemption;
(3) that the said Customs Authority, taking into account the
debits already made towards imports under notification No.
25/2015-Customs, dated the 8
th
April, 2015 [G.S.R. 270(E),
dated the 8
th
April, 2015], the debits made under notification No.
11/2015-Service Tax, dated the 8
th
April, 2015 [G.S.R. 274(E),
dated the 8
th
April, 2015] and this exemption, shall debit the
duties leviable, but for this exemption electronically in the
customs automated system and send written advice of these
actions to the said Officer;
(4) that at the time of clearance, the holder of the scrip
submits an undertaking addressed to the said Officer that in case
of any amount short debited in the said scrip he shall pay on
demand an amount equal to the short debit, along with
applicable interest;
(5) that based on the written advice received from the said
Customs Authority and the said undertaking, the said Officer
endorses the clearance particulars and validates, on the face of
the said written advice, the details of the duties leviable, but for
this exemption, which were debited by the said Customs
Authority, and keeps a record of such clearances;
(6) that the said Officer shall give duly attested copies of the
said endorsed written advice to the scrip holder and the
manufacturer, who retains it in support of the clearance under
this notification;
(7) that the said holder of the scrip, to whom the goods were
cleared, shall be entitled to avail drawback or CENVAT credit of
the duties of excise leviable under the Fourth Schedule to the
Central Excise Act, 1944 (1 of 1944), against the amount debited
in the said scrip and validated at the time of clearance.”.
[F. No. 605/23/2018-DBK]
(Anand Kumar Jha)
Under Secretary to the Government of India
Note:
(1) The principal notification No. 20/2015-Central Excise, dated the 8
th
April, 2015 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.271 (E),
dated the 8
th
April, 2015 and was last amended by notification number 17/2017-Central Excise,
dated the 30
th
June 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R.755 (E), dated the 30
th
June, 2015.
(2) The principal notification No. 21/2015-Central Excise dated the 8
th
April, 2015 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 272 (E),
dated the 8
th
April, 2015 and was last amended by notification number 17/2017-Central Excise,
dated the 30
th
June 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R.755 (E), dated the 30
th
June, 2015.
