Sub:- Export under Bond and under claim of rebate- amendment in notification No.40/2001-CE(NT) and No. 42/2001-CE(NT), both dated 26.6.2001-change in the definition of 'Maritime Commissioner'-regarding.
As the trade is aware that an exporter can execute bond or the Letter of Undertaking for export of goods without payment of excise duty or file claims of rebate of duty paid on finished goods exported with the Maritime Commissioner. Presently, Maritime Commissioners are located at 10 places for the purpose of filing rebate claims, notified vide notification No. 40/2001-CE(N.T), dated the 26th June, 2001 and at 8 places for the purpose of execution of bond or letter of Undertaking for export of goods without payment of duty vide Notification No. 42/2001-CE (N.T.), dated the 26th June, 2001.
As a trade facilitation measure for exports, it has been decided to designate Maritime Commissioners in all Commissionerates of Central Excise under whose jurisdiction the port, airport, land customs station or post office of exportation is located. Accordingly, the definition of Maritime Commissioner in the notification No. 40/2001-CE (NT) and No. 42/2001-CE (NT), both dated 26th June, 2001 has been amended suitably vide notification No. 79/2003-CE(NT) and No. 80/2003-CE(NT), both dated 29th October, 2003. As per the amended definition, Maritime Commissioner has been defined as Commissioner of Central Excise under whose jurisdiction one or more of the port, airport land customs station or post office of exportation is located.
In view of above, Deputy Commissioner (Tech), Central Excise Delhi-II has been designated as Maritime Commissioner for the purpose mentioned above.
All the trade associations are requested to give vide publicity of the contents of this Trade Notice.
( ANITA SAHNI )
COMMISSIONER
Authority: C.B.E & C Circular No.758/74/2003-CX Dated 29.10.2003 File No. 209/1/2003-CX-6