Date: 2015-04-08Category: Extra OrdinaryState: Union GovernmentCountry: India
The Central Govt, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985.
**Executive Summary:**
This notification, No. 21/2015-Central Excise, issued on April 8, 2015, exempts goods specified in the Central Excise Tariff Act from excise duties when cleared against a Service Exports from India Scheme (SEIS) duty credit scrip. The exemption is subject to specific conditions, including registration of the scrip with Customs Authority and adherence to procedures for debiting duties and validating clearances. It also defines key terms like "Capital goods," "Foreign Trade Policy," "Goods," and "Regional Authority" for the purpose of this notification.
**Key Points / Main Content:**
* **Exemption from Excise Duties:**
* Exempts goods under the First and Second Schedules of the Central Excise Tariff Act, 1985, from excise duties.
* Applies when goods are cleared against a Service Exports from India Scheme (SEIS) duty credit scrip.
* Exempts from additional duties of excise under specified acts of 1957 and 1978.
* **Conditions for Exemption:**
* Compliance with conditions specified in Notification No. 25/2015-Customs, dated April 8, 2015.
* Scrip registration with Customs Authority at the specified port.
* Presentation of scrip with supplier/manufacturer's letter or proforma invoice to Customs Authority.
* Customs Authority to debit duties leviable on the scrip, update records, and advise the Central Excise Officer.
* Presentation of debited scrip to the Central Excise Officer with an undertaking to pay any short-debited amount with interest.
* Central Excise Officer to endorse clearance particulars and validate debits on the scrip.
* Manufacturer to retain a copy of the debited and endorsed scrip.
* **Drawback and CENVAT Credit:**
* The scrip holder is entitled to avail drawback or CENVAT credit against the amount debited in the scrip.
* **Definitions:**
* "Capital goods" has the same meaning as in paragraph 9.08 of the Foreign Trade Policy.
* "Foreign Trade Policy" refers to the Foreign Trade Policy 2015-2020.
* "Goods" include inputs, goods, and capital goods.
* "Regional Authority" means the Director General of Foreign Trade or authorized officer.
**Impact Analysis:**
* **Exporters:**
* *Impact:* Benefits from duty exemptions on goods exported under the SEIS scheme, potentially reducing costs and enhancing competitiveness.
* *Action Required:* Obtain and utilize SEIS duty credit scrips, comply with registration and procedural requirements, and maintain proper documentation for clearances.
* **Manufacturers/Suppliers:**
* *Impact:* Need to provide necessary documentation (letter/proforma invoice) to scrip holders, indicating details of jurisdictional Central Excise Officer, goods, and duties leviable.
* *Action Required:* Ensure accurate documentation for scrip holders and maintain records of clearances under this notification.
* **Customs Authorities:**
* *Impact:* Responsible for registering SEIS scrips, debiting duties, maintaining records, and advising Central Excise Officers.
* *Action Required:* Establish procedures for scrip registration and debiting, maintain accurate records, and communicate effectively with Central Excise Officers.
* **Central Excise Officers:**
* *Impact:* Need to validate scrip debits, endorse clearance particulars, and maintain records of clearances.
* *Action Required:* Verify information, endorse clearances, and maintain accurate records based on Customs Authority advice and undertakings from scrip holders.
Key Entities Referenced
Central Excise Act, 1944: An Indian law that governs the levy and collection of central excise duties on goods manufactured in India.
Additional Duties of Excise Goods of Special Importance Act, 1957: An Indian law related to additional duties of excise on goods of special importance.
Additional Duties of Excise Textiles and Textile Articles Act, 1978: An Indian law pertaining to additional duties of excise on textiles and textile articles.
Central Excise Tariff Act, 1985: An Indian law specifying the tariff rates for central excise duties.
Service Exports from India Scheme: An Indian government scheme that provides incentives for exports of services from India.
Foreign Trade Policy, 2015-2020: A policy document outlining the guidelines and objectives for India's foreign trade.
Foreign Trade Development and Regulation Act, 1992: An Indian law that provides the framework for the development and regulation of foreign trade.
New Delhi, Delhi: The capital city of India, where the notification was issued.
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (i)
PART II—Section 3—Sub-section (i)
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la- 217] ubZ fnYyh] cq/okj] vçSy 8] 2015@pS=k 18] 1937
No. 217] NEW DELHI, WEDNESDAY, APRIL 8, 2015/CHAITRA 18, 1937
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत मममम(cid:8)(cid:8)ंं(cid:8)(cid:8)ंं ााााललललयययय
((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वव वव ििििववववभभभभाााागगगग))))
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ल ी, 8 अ(cid:10)लै , 2015
सससस..ंं..ंं 22221111////2222000011115555 ---- ककककेेेे(cid:3)(cid:3)(cid:3)(cid:3)(cid:5)(cid:5) (cid:5)(cid:5) ीीीीयययय उउउउ(cid:9)(cid:9)(cid:9)(cid:9)पप पप ाााादददद शशशश(cid:15)(cid:15)ुु(cid:15)(cid:15)ुु कक कक
ससससाााा....ककककाााा....ििििनननन.... 222277772222((((अअअअ)))).—अित(cid:14)र(cid:16) त उ(cid:18) पाद शु(cid:6)क (िवशेष मह(cid:18)व के माल) अिधिनयम, 1957 (1957 का 58) क(cid:29)
धारा 3 क(cid:29) उपधारा (3) तथा अित(cid:14)र(cid:16) त उ(cid:18) पाद शु(cid:6)क (कपड़ा तथा कपड़े क(cid:29) व!त एु ं) अिधिनयम, 1978 (1978 का 40)
क(cid:29) धारा 3 क(cid:29) उपधारा (3) के साथ प(cid:14)ठत के$%ीय उ(cid:18)पाद श(cid:6)ु क अिधिनयम, 1944 (1944 का 1) क(cid:29) धारा 5क क(cid:29) उपधारा
(1) ’ारा (cid:10)द(cid:18) त शि(cid:16) तय( का (cid:10)योग करत े +ए, के$% सरकार इस बात से संतु0ट होने पर (cid:4)क ऐसा करना लोकिहत म 3 अिनवाय 4
ह,ै एत5ारा क3%ीय उ(cid:18) पाद शु(cid:6)क टै(cid:14)रफ अिधिनयम,1985 (1986 का 5) क(cid:29) (cid:10)थम और ि’तीय अनुसूची म3 िविन:द0ट माल
को, िवदेश ;ापार नीित के पैरा 3.08 के साथ प(cid:14)ठत पैरा 3.10 के अंतग4त <े=ीय (cid:10)ािधकारी ’ारा जारी भारतीय योजना
के तहत सेवा@ का िनया4त शु(cid:6)क जमा पचA (यहां इसके बाद उB पचA कही जाएगी) के एवज म3 िनकासी होने पर,
िनC निलिखत से छूट (cid:10)दान करती ह,ै -
(i) क3%ीय उ(cid:18) पाद शु(cid:6) क टै(cid:14)रफ अिधिनयम,1985 (1986 का 5) क(cid:29) (cid:10)थम और ि’तीय अनुसूची के तहत उस
पर mn~xzg.kh; सम! त उ(cid:18) पाद शु(cid:6) क स;े
(ii) अित(cid:14)र(cid:16) त उ(cid:18) पाद श(cid:6)ु क (िवशेष मह(cid:18)व के माल) अिधिनयम, 1957 (1957 का 58) क(cid:29) धारा 3 के तहत
उस पर mn~xzg.kh; सम! त अित(cid:14)र(cid:16) त उ(cid:18)प ाद शु(cid:6)क स;े और
1608 GI/2015 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(iii) अित(cid:14)र(cid:16) त उ(cid:18) पाद शु(cid:6) क (कपड़ा तथा कपड़े क(cid:29) व!त एु ं) अिधिनयम, 1978 (1978 का 40) क(cid:29) धारा 3 के
तहत उस पर mn~xzg.kh; सम! त अित(cid:14)र(cid:16)त उ(cid:18)प ाद शु(cid:6)क से।
2. यह छूट िनC निलिखत शतF के अधीन होगी, नामश :—
(1) यह (cid:4)क अिधसूचना स.ं 25/2015 – सीमाशु(cid:6)क , (cid:4)दनांक 8 अ(cid:10)ैल, 2015, के पैराGाफ 2 म 3 िविन:द0ट शतF
(1) और (2) का पालन (cid:4)कया गया ह ै और उB पचA, उB पचA पर उि(cid:6)लिखत पंजीकरण प(cid:18)त न पर सीमाशु(cid:6)क
(cid:10)ािधकारी के यहां पंजीकृत ह ै(िजसे इसके बाद उB सीमाशु(cid:6)क (cid:10)ािधकारी कहा गया ह)ै ;
(2) यह (cid:4)क उB पचA का धारक, जो ऐसा Jय िB हो सकता ह ै िजसे पचA मूलत: जारी क(cid:29) गयी थी या
ह! तातं रण धारी हो, उB पचA को उB सीमाशु(cid:6)क (cid:10)ािधकारी को आपूLतकता 4 या िविनमा4ता से प= या (cid:10)ोफामा 4
बीजक के साथ (cid:10)! तुत करे िजसम3 उसके <े=ािधकारी के$%ीय उ(cid:18)पाद शु(cid:6)क अिधकारी (िजसे इसके बाद उB
अिधकारी कहा गया ह)ै के <े=ािधकार के Mय ौरे ह( तथा िनकासी (cid:4)कए जाने वाले माल का िववरण, मा=ा, मू(cid:6)य एवं
उस पर उOहणीय शु(cid:6) क( के M यौरे ह(, इस छूट को छोड़कर;
(3) यह (cid:4)क उB सीमाशु(cid:6) क (cid:10)ािधकारी, अिधसूचना सं. 25/2015-सीमा शु(cid:6)क , (cid:4)दनांक 8 अ(cid:10)ैल, 2015 के
तहत आयात( तथा नाम े क(cid:29) गई रािश, अिधसूचना सं 11/2015 - सेवा कर, (cid:4)दनांक 8 अ(cid:10)लै , 2015 के तहत नाम े
क(cid:29) गई रािश तथा इस छूट के अंतगत4 पहल े ही नाम े क(cid:29) गई रािश को Pयान म3 रखते +ए उB पचA म 3 या उसके पीछे
mn~xzg.kh; शु(cid:6) क( को (इस छूट के िबना) नामे करेगा, उस पर आवQय क Mय ौरे भी िलखता ह,ै अपन े अिभलेख( को
अRतन करता ह,ै तथा इन कार4वाइय( क(cid:29) िलिखत सलाह उB अिधकारी को भेजता ह;ै
(4) यह (cid:4)क िनकासी के समय, पचA का धारक उB सीमाशु(cid:6)क (cid:10)ािधकारी ’ारा नाम े क(cid:29) गयी उB पचA को उB
अिधकारी के सम< उB अिधकारी को संबोिधत एक वचनप= के साथ (cid:10)!त ुत करता ह ै (cid:4)क उB पचA म3 (cid:4)कसी
धनरािश के कम नामे होने के मामले म3 वह मांग करने पर कम नामे क(cid:29) धनरािश के बराबर धन लागू M याज के साथ
अदा करेगा;
(5) यह (cid:4)क उB िलिखत सलाह और वचनप= के आधार पर, उB अिधकारी िनकासी के Mय ौर( को पृ0ठ ां(cid:4)कत
करता ह ै तथा उB पचA के पीछे, इस छूट को छोड़कर, mn~xzg.kh; श(cid:6)ु क ( का वैधयन करता ह ै िजसे उB सीमाश(cid:6)ु क
(cid:10)ािधकारी ’ारा नामे (cid:4)कया गया, तथा ऐसी िनकािसय( का एक अिभलेख रखता ह;ै
(6) यह (cid:4)क िविनमा4ता इस अिध सूचना के तहत िनकासी के समथ4न म,3 उB सीमाशु(cid:6)क (cid:10)ािधकारी ’ारा नाम े
(cid:4)कए गए तथा उB अिधकारी ’ारा पृ0ठ ां(cid:4)कत एवं पचA के धारक ’ारा िविधवत स(cid:18)य ािपत उB पचA क(cid:29) एक
(cid:10)ितिलिप रखता ह;ै और
(7) यह (cid:4)क उB पचA का धारक, िजसे माल क(cid:29) िनकासी क(cid:29) गयी थी, क3%ीय उ(cid:18)प ाद शु(cid:6)क टै(cid:14)रफ
अिधिनयम,1985 (1986 का 5) क(cid:29) (cid:10)थम और ि’तीय अनसु ूची, अित(cid:14)र(cid:16)त उ(cid:18)प ाद शु(cid:6)क (िवशेष मह(cid:18)व के माल)
अिधिनयम, 1957 (1957 का 58) क(cid:29) धारा 3, तथा अित(cid:14)र(cid:16)त उ(cid:18)प ाद श(cid:6)ु क (कपड़ा तथा कपड़े क(cid:29) व!त एु ं)
अिधिनयम, 1978 (1978 का 40) क(cid:29) धारा 3 के तहत उस पर mn~xzg.kh; उ(cid:18)प ाद शु(cid:6)क पर, उB पचA म 3 नामे क(cid:29)
गयी तथा िनकासी के समय वैधीकृत धनरािश के सम< (cid:10)ितअदायगी या सेनवेट Sेिडट का लाभ लेन े का पा= होगा।
(cid:16)(cid:16)(cid:16)(cid:16)पप पप (cid:17)(cid:17)(cid:17)(cid:17)टट टट ीीीीककककररररणणणण.... ---- इस अिधसूचना के (cid:10)योजन( स,े -
I
( ) ''पूंजीगत व!तु@'' का वही अथ 4 ह ै जो (cid:4)क िवदेश ;ापार नीित के पैरा 9.08 म3 (cid:4)दया गया ह;ै¹Hkkx IIµ[k.M 3 (i)º Hkkjr dk jkti=k % vlk/kj.k 3
II
( ) “िवदेश ;ापार नीित'' से अिभ(cid:10)ाय िवदेश ;ापर नीित, 2015-2020 से ह ै िजसका (cid:10)काशन भारत
सरकार, वािणVय और उRोग मं=ालय ने अिधसूचना संWया 01/2015-2020, (cid:4)दनांक 1 अ(cid:10)ैल, 2015 समय-समय
पर यथा संशोिधत, के ’ारा (cid:4)कया ह;ै
III
( ) ''व!तु@'' का अथ 4 ऐसे (cid:4)कसी िनिविXयां या व!त@ु से ह ैिजसम3 पूंजीगत माल भी शािमल ह;ै
IV
( ) “<े=ीय (cid:10)ािधकारी'' से अिभ(cid:10)ाय उस िवदेश ;ापार महािनदेशक स े ह ै िजसक(cid:29) िनयुिB िवदेश Jय ापार
(िवकास एवं िविनयमन) अिधिनयम, 1992 (1992 का 22) क(cid:29) धारा 6 के अंतग4त क(cid:29) गई ह ैया ऐस ेअिधकारी स ेह ै
िजसे उसके ’ारा इस अिधिनयम के अतं गत4 (cid:10)ािधकार (cid:10)दान करने के िलए (cid:10)ािधकृत (cid:4)कया गया हो।
[फा. सं. 605/55/2014-डी बी के]
संजय कुमार, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 8th April, 2015
No. 21/ 2015 – Central Excise
G.S.R. 272(E).—In exercise of the powers conferred by sub-section (1) of section 5A of the Central
Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise
(Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional
Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the First
Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), when cleared against a
Service Exports from India Scheme duty credit scrip issued by the Regional Authority under paragraph 3.10
read with paragraph 3.08 of the Foreign Trade Policy (hereinafter referred to as the said scrip) from, -
(i) the whole of the duty of excise leviable thereon under the First Schedule and the Second
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986);
(ii) the whole of the additional duty of excise leviable thereon under section 3 of the Additional
Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957); and
(iii) the whole of the additional duty of excise leviable thereon under section 3 of the Additional
Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978).
2. 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 8th April, 2015 are complied and the said scrip has been registered with the Customs
Authority at the port of registration specified on the said scrip (hereinafter referred 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 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 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 8th April, 2015, the debits made under
Notification No.11/2015-Service Tax, dated the 8th April, 2015 and this exemption, shall debit the
duties leviable, but for this exemption in or on the reverse of the said scrip and also mentions the
necessary details thereon, updates its own records and sends written advice of these actions to the
said Officer;4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(4) that at the time of clearance, the holder of the scrip presents the said scrip debited by the said
Customs Authority to the said Officer along with 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 said written advice and undertaking, the said Officer endorses the clearance
particulars and validates, on the reverse of the said scrip, 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 manufacturer retains a copy of the said scrip, debited by the said Customs Authority
and endorsed by the said Officer and duly attested by the holder of the scrip, in support of the
clearance under this notification; and
(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 First Schedule and the Second
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), section 3 of the Additional Duties of
Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and section 3 of the Additional Duties
of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), against the amount debited in the
said scrip and validated at the time of clearance.
Explanation. - For the purposes of this notification,—
(I) "Capital goods" has the same meaning as assigned to it in paragraph 9.08 of the Foreign Trade
Policy;
(II) "Foreign Trade Policy" means the Foreign Trade Policy, 2015-2020, published by the
Government of India in the Ministry of Commerce and Industry notification number 01/2015-2020,
dated the 1st April 2015 as amended from time to time;
(III) "Goods" means any inputs or goods including capital goods;
(IV) “Regional Authority” means the Director General of Foreign Trade appointed under section 6 of
the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by
him to grant an authorisation including a duty credit scrip under the said Act.
[F. No. 605/55/2014-DBK]
SANJAY KUMAR, Under Secy.
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.