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TRADE
NOTICE NO. 13/2003
Sub: Central Excise- Storage of goods outside factory premises – Waiver of Merchant overtime charges – regarding. As per Board’s Circular No. 610/1/2002-CX dated 1.1.2002 the facility of storage of non-duty paid goods outside the factory premises, which was available under erstwhile rule 47(5) of Central Excise Rules, 1944, has also been granted under Central Excise (No.2) Rules, 2001 subject to adequate revenue safeguards. 2. Board has observed that even though the aforesaid circular does not envisage any physical supervision of such storage premises /godown by the Central Excise, the field formations are still collecting merchant overtime charges/ charges on cost recovery basis as per earlier concept of physical supervision of godowns/storage places in terms of Board’s Circular No. 261/33A/86-CX.8 dated 14.4.1986. 3. The matter has been examined by the Board and it has been decided that the recovery of merchant overtime charges in such cases are no longer warranted. However, the Jurisdictional Commissioner may impose any other condition which he deems fit for the safeguard of revenue before granting permission for storage of non-duty paid excisable goods outside factory premises of the assessee. 4. The Circular No. 610/1/2002-CX dated 1.1.2002 and earlier instructions on this subject stand modified to the above extent. 3. Trade Associations are requested to give wide publicity of the contents of this Trade Notice amongst their members
( ANITA SAHNI ) COMMISSIONER
Authority : Circular
No. 709/25/2003-CX
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