Notifications under Central Excise
References of Clean Energy Cess to be replaced with Clean Environment Cess
The Central Government vide Notification No. 1/2016- Clean Environment Cess dated May 14, 2016 hereby directs that any reference to ‘Clean Energy Cess’, in the rules, notifications, instructions, decisions, or orders, made or issued under Section 83 and Section 84 of the Finance Act, 2010, shall be construed as references to ‘Clean Environment Cess’.
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References to Sub-clauses to Clause 159 of the Finance Bill, 2016 to be replaced with Sub-Sections to Section 162 of the Finance Act, 2016 in the Notification No. 1/2016 – Infrastructure Cess dated March 1, 2016
The Central Government vide Notification No. 2/2016- Infrastructure Cess dated May 14, 2016 hereby makes amendments in Notification No. 1/2016 – Infrastructure Cess dated March 1, 2016 by replacing references to Sub-clauses to Clause 159 of the Finance Bill, 2016 with Sub-Sections to Section 162 of the Finance Act, 2016. Further the following words, figures and brackets in the said Notification shall be omitted.
“which clause has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law”
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Customs:
The Central Board of Excise and Customs Specifies the Class of goods which shall be deposited in special warehouse licensed under Section 58(1) of the Customs Act, 1962
The Central Board of Excise and Customs vide Notification No. 66/2016-Customs (N.T.) dated May 14, 2016 has specified the following class of goods which shall be deposited in special warehouse licensed under Section 58(1) of the Customs Act, 1962.
- Gold, Silver, other precious metals and semi- precious metals and articles thereof,
- Goods warehoused for the purpose of –
- Supply to duty free shops in a Customs area;
- Supply as stores to vessels or aircrafts under Chapter XIof the Customs Act, 1962;
- Supply to foreign privileged persons in terms of the Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957.
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Warehoused Goods (Removal) Regulations, 2016
The Central Board of Excise and Customs vide Notification No. 67/2016-Customs (N.T.) dated May 14, 2016 has in supersession of the Warehoused Goods (Removal) Regulations 1963, except as respects things done or omitted to be done before such supersession, made Warehoused Goods (Removal) Regulations, 2016, which shall come into force from date of publication in Official Gazette. Further, these regulations contain the Form for transfer of goods from warehouse and Conditions for transport & due arrival of goods.
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Warehouse (Custody and Handling of Goods) Regulations, 2016
The Central Board of Excise and Customs vide Notification No. 68/2016-Customs (N.T.) dated May 14, 2016 has made Warehouse (Custody and Handling of Goods) Regulations, 2016, which shall come into force from date of publication in Official Gazette. Further, these regulations contains provisions regarding-
- Appointment of warehouse keeper
- Facilities, equipment and personal
- Receipt of goods from Customs station & another warehouse
- Transfer of goods to another warehouse
- Removal of warehoused goods for home consumption & for export
- Operations in relation to warehoused goods
- Maintenance of records in relation to warehoused goods
- Penalty, power to exempt & Compliance of regulations by existing warehouses
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Special Warehouse (Custody and Handling of Goods) Regulations, 2016
The Central Board of Excise and Customs vide Notification No. 69/2016-Customs (N.T.) dated May 14, 2016 has made Special Warehouse (Custody and Handling of Goods) Regulations, 2016, which shall come into force from date of publication in Official Gazette. Further, these regulations contains provisions regarding-
- Appointment of warehouse keeper
- Facilities, equipment and personnel
- Control over Special warehouses
- Receipt of goods
- Transfer of goods to another warehouse
- Removal of warehoused goods for home consumption & for export
- Maintenance of records in relation to warehoused goods
- Penalty, and power to exempt
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Public Warehouse Licensing Regulations, 2016
The Central Board of Excise and Customs vide Notification No. 70/2016-Customs (N.T.) dated May 14, 2016 has made Public Warehouse Licensing Regulations, 2016, which shall come into force from date of publication in Official Gazette. Further, these regulations contains provisions regarding-
- Licensing of Public warehouse
- Conditions to be fulfilled by applicant
- Grant, Validity, Non-transferability and Surrender of license
- License for existing Public warehouses
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Private Warehouse Licensing Regulations, 2016
The Central Board of Excise and Customs vide Notification No. 71/2016-Customs (N.T.) dated May 14, 2016 has made Private Warehouse Licensing Regulations, 2016, which shall come into force from date of publication in Official Gazette. Further, these regulations contains provisions regarding-
- Licensing of Private warehouse
- Conditions to be fulfilled by applicant
- Grant, Validity, Non-transferability and Surrender of license
- License for existing Private warehouses
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Special Warehouse Licensing Regulations, 2016
The Central Board of Excise and Customs vide Notification No. 72/2016-Customs (N.T.) dated May 14, 2016 has made Special Warehouse Licensing Regulations, 2016, which shall come into force from date of publication in Official Gazette. Further, these regulations contains provisions regarding-
- Licensing of special warehouse
- Conditions to be fulfilled by applicant
- Grant, Validity, Non-transferability and Surrender of license
- License for existing warehouses
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Circulars under Customs:
Instructions regarding affixation of one time lock at the time of removal of goods from a Customs station
The Central Board of Excise and Customs vide Circular No. 17/2016-Customs (N.T.) dated May 14, 2016 has in terms of The Warehouse (Custody & Handling of Goods) Regulations, 2016 and the Special Warehouse (Custody & Handling of Goods) Regulations, 2016, which are notified on May 14, 2016, prescribed procedure to be followed at the time of–
- Removal of goods from a Customs station for deposit in warehouse
- Removal of warehoused goods from one warehouse to another
- Removal of warehouse goods to Customs station for export
These regulations require affixation of a one-time-lock (bottle seal) with its serial number endorsed upon the bill of entry & the transport document and the warehouse keeper or bond officer is required to inspect the said seal at the time of permitting deposit of goods into a warehouse. Further, all Customs stations are required to maintain records as prescribed. Also, the requirement of One-time- lock may be removed if, the Principal Commissioner of Customs /Commissioner of Customs permit movement of goods without affixation of such locks, where the nature of goods or their manner of transport so warrant (e.g. Liquid Bulk Cargo transported through Pipe Lines and Over Dimensional Cargo).
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Amendment in provisions of Section 59 of the Customs Act, 1962 relating to Warehousing bond
The Central Board of Excise and Customs vide Circular No. 18/2016-Customs (N.T.) dated May 14, 2016 has amended the provisions of Section 59 of the Customs Act, 1962 relating to warehousing bond, an importer of goods is now required to execute a triple duty bond at the Customs station of import with respect to the goods to be cleared for deposit in a warehouse. Further, the validity of bond is till the warehoused goods are cleared for home consumption or for export from the warehouse and will also cover the movement of goods from the Customs station of import to the warehouse or from one warehouse to another as well as for the due accounting of goods stored in warehouse. Also, a new format of bond is prescribed which will supersede the existing format.
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