6th September, 2004.
6th September, 2004.
Notification No. 20/2004-Central Excise (N.T.)
In exercise of the powers conferred by rule 18 of the Central Excise Rules, 2002 and in supersession of the Ministry of Finance, Department of Revenue, notification No.40/2001-Central Excise (N.T.), dated the 26thJune, 2001[G.S.R. 469 (E) dated the 26thJune, 2001], in so far as it relates to export to Nepal, the Central Government hereby, directs that rebate of the whole of the duty paid on the excisable goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and exported to Nepal, shall be granted to His Majesty’s Government of Nepal, subject to the conditions, limitations and procedures specified hereinafter:-
2. Conditions and limitations :-
(a that rebate shall not, in each case, exceed the aggregate of the duty of Customs and additional duty of Customs levied by His Majesty's Government of Nepal on such goods when they are imported into Nepal from any country other than India;
(b that the excisable goods shall be exported after payment of duty, directly from a factory or warehouse except as otherwise permitted by the Central Board of Excise and Customs by a general or special order;
(c the excisable goods shall be exported within six months from the date on which they were cleared for export from the factory of manufacture or warehouse or within such extended period as the Commissioner of Central Excise may in any particular case allow;
(d when the goods are exported by land, the export shall take place through any of the following land customs stations, namely, Sukhiapokhri, Panitanki, Jogbani, Jayanagar, Bairgania, Bhimnagar, Bitamore (Sursand), Raxaul, Sonauli, Barhni, Nepalganj Road, Shohratgar (Khunwa), Jarwa, Katarniaghat, Gauriphanta, Banbasa, Jhulaghat, Dharchula, Naxalbari, Galgalia, Kunauli, Sonabarsa, Tikonia, or such other check-post as may be specified by the Central Board of Excise and Customs.
3. Procedure relating to removal of goods: - When goods liable to duties of excise in India are despatched to Nepal through land, the exporter or his agent shall observe the following procedure at the registered factory or warehouse or premises as approved by the Commissioner of Central Excise, from where the excisable goods are removed for export to Nepal, namely:-
(a application in the form specified under Annexure to this notification (hereinafter referred to as invoice), in quadruplicate, shall be presented to the jurisdictional Superintendent or Inspector of Central Excise along with the export goods;
(b the said officer shall verify the packages and the goods with reference to the declaration in the invoice and if found in order, he shall deliver the goods, packages or container after sealing it, to the exporter or his agent together with the original copy of the invoice, duly completed and registered and the exporter or his agent shall then be free to remove the goods for export to Nepal, through the specified land customs stations;
(c the duplicate and triplicate copies of the invoice shall be put in a cover and sealed and handed over to the exporter or his agent by the Central Excise Officer for being handed over to the officer of customs in charge of the said land customs station; and
(d the quadruplicate copy of the invoice shall be retained by the Central Excise Officer;
4. Procedure at the land customs station: – At the land customs station, the following procedure shall be followed, namely:-
(a the exporter or his agent shall present the goods to the officer of customs in-charge of the land customs station along with the original copy of invoice and the sealed cover containing duplicate and triplicate copies;
(b where the contents of all the copies of invoice tally and the packages, goods or containers are satisfactorily identified with their seals intact, the officer of customs in charge of the land customs station shall make necessary entries in the register maintained at the land customs station and allow the goods to cross into the territory of Nepal and certify accordingly on each of the three copies of the invoice and simultaneously indicate the running serial number in red ink prominently visible and encircled against item 3 on all the three copies of the invoice and he may, to satisfy himself as to the identity of the packages, goods or containers from the particulars shown on the invoice, open container or packages and examine the goods, especially where the seals are broken;
(c the officer of customs, may, then, deliver the original copy of the invoice duly endorsed to the exporter or his agent along with the goods for presentation to the Nepalese Customs Officer. He shall also send directly the duplicate and triplicate copies of the invoice to the Nepalese Customs Officer in-charge of the check post through which the goods are to be imported into Nepal;
(d the goods shall, then, be produced before the Nepalese Customs Officer at the corresponding border check post along with the original copy of the invoice and the Nepalese Customs Officer, shall deal with the original copy as directed by His Majesty's Government of Nepal and return the duplicate copy, after endorsing his certificate of receipt of goods in Nepal directly to the officer of customs in-charge of the land customs station; and
(e the officer of customs in charge of the land customs station shall forward the duplicate copy to the Deputy Director of Inspection, Customs and Central Excise, Nepal Refund Wing for this purpose, the said officer of customs in charge of the land customs station shall keep a note of the return of duplicate copies from the Nepalese Customs Officer and remind the exporter for such copies as have not been received.
5. Procedure to be followed by the Directorate General of Inspection, Customs and Central Excise (Nepal Refund Wing), New Delhi: –
(a The Directorate General of Inspection, Customs and Central Excise (Nepal Refund Wing), New Delhi [hereinafter referred to as "the Directorate"] shall maintain separate registers for each Indian Border Customs Check Post;
(b The duplicate invoice shall be entered in the respective registers showing the running serial number in the recapitulation statement register prescribed for the purpose;
(c at the end of every month he shall calculate the amount of rebate due in respect of all certificates of exports received during that month and shall prepare a consolidated statement to arrive at the amount of rebate due to His Majesty's Government of Nepal;
(d one copy of the recapitulation statement shall be forwarded to the Commissioner of Central Excise concerned for verifying the payment of rebate to Nepal Government and for issue of a post audit certificate in respect of the amount allowed as rebate against each invoice passed in that bill. In order to detect errors in the duty amount and quantity indicated, Internal Audit Department of the Commissionerate concerned should check this factor by comparison with the recapitulation statement forwarded by the Directorate and the monthly return of the factories concerned;
(e where any over payment is noticed the fact should be brought to the notice of the Directorate for making necessary adjustment;
(f one copy of the recapitulation statement shall be forwarded to His Majesty's Government of Nepal;
(g one copy of the recapitulation statement shall remain as office copy with the Directorate;
(h after receiving the recapitulation statement, the Commissioner shall get a verification done that the concerned factories have actually paid the duty of excise against which the rebate is to be given and shall furnish a certificate to the Directorate to the effect that all the concerned factories have paid the amounts of duty as indicated in the recapitulation statement; and
(i in case the Directorate does not receive the duplicate copy of the invoice from the officer of customs in-charge of the Indian Land Customs Station and the triplicate copy is not received by the Nepal Government, necessary check shall be made with the officer of customs in-charge of the land customs station concerned as to the whereabouts of the particular invoice.
6. Review of the working of the procedure: – The representatives of the Government of India and His Majesty’s Government of Nepal should meet to make a half-yearly review of the working of simplified procedure.
Explanation I - "Duty" means for the purposes of this notification, duties of excise collected under the following enactment, namely:-
(a the Central Excise Act, 1944 (1 of 1944);
(b the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957);
(c the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978);
(d the National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), as amended by section 169 of the Finance Act, 2003 (32 of 2003) and further amended by section 3 of the Finance Act, 2004 (13 of 2004);
(e special excise duty collected under a Finance Act;
(f Education Cess on excisable goods as levied under clause 81 read with clause 83 of the Finance (No. 2) Bill, 2004.
Invoice of goods liable to Central Excise Duty in India transmitted under Central Excise Seal to Nepal
Invoice No. ______________ Date_____________
Range_____________ Division___________ Commissionerate _______________ from _______________ (factory/warehouse) by ___________________________
through the Border Post of_______________
(Merchant's Name) ______________________
Marks and numbers of packages
Marks and numbers of packages
Numbers and description of packages
Description of good with tariff classification
Net weight, value or quantity
Value (words and figures)
Rate of duty
Amount of duty paid or payable (in words and figures)
Number and date of document under which Central Excise Duty was paid or is payable
Gross weight of packages
Number and date of railway receipt, if any
1. I/We hereby declare that the above-mentioned particulars are true and correctly stated and that the consignment of goods is intended for export to Nepal ______(place) and shall not be diverted en route to any other country.
Signature of exporter or his authorised agent.
(To be printed overleaf)
2. Certified that the above-mentioned packages have been identified by me and sealed with the Central Excise seal under my supervision.
Signature and designation of the Central Excise of officer.
Running Serial No.
3. Certified that the above-mentioned consignment has been duly identified by me and has passed the Border Customs Post.
Running Serial number of the Border Check Post
(to be written in red ink prominently encircled)
Signature and designation of the Indian
Officer in charge of the Border Customs Post at__________.
4. Certified that the above-mentioned consignment/packages have been duly identified by me and have
been received and accounted for in Nepal.
Signature and designation
(with official seal) of Nepalese Customs Officer
Check Post ____________
Neerav Kumar Mallick
Under Secretary to the Government of India
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