Page 131 - ELT_1st August 2020_Vol 373_Part 3

2020 ] DLF UTILITIES LTD. v. UNION OF INDIA 313

Notification number 42/2001-Central Excise (N.T.) dated the 26th June,
2001 in quintuplicate bearing running serial number beginning from the
first day of the financial year.
(2) Goods procured by a Unit or Developer, on which Central Excise
Duty exemption has been availed but without any availment of export enti-
tlements, shall be allowed admission into the Special Economic Zone on the
basis of ARE-1.
(3) The goods procured by a Unit or Developer under claim of ex-
port entitlements shall be allowed admission into the Special Economic
Zone on the basis of ARE-1 and a Bill of Export filed by the supplier or on
his behalf by the Unit or Developer and which is assessed by the Author-
ised Officer before arrival of the goods :
Provided that if the goods arrive before a Bill of Export has been filed
and assessed, the same shall be kept in an area designated for this purpose
by the Specified Officer and shall be released to the Unit or Developer only
after completion of the assessment of the Bill of Export.
(4) A copy of the ARE-1 and/or copy of Bill of Export, as the case
may be, with an endorsement by the authorized officer that goods have
been admitted in full into the Special Economic Zone shall be forwarded to
the Central Excise Officer having jurisdiction over the Domestic Tariff Area
supplier within forty-five days failing which the Central Excise Officer shall
raise demand of duty against the Domestic Tariff Area supplier.
(5) Where a Bill of Export has been filed under a claim of drawback
or Duty Entitlement Pass Book, the Unit or Developer shall claim the same
from the Specified Officer and jurisdictional Development Commissioner
respectively and in case the Unit or Developer does not intend to claim enti-
tlement of drawback or Duty Entitlement Passbook Scheme, a disclaimer to
this effect shall be given to the Domestic Tariff Area supplier for claiming
such benefits :
Provided that the Duty Entitlement Passbook Scheme may be claimed
by Domestic Tariff Area supplier from the Development Commissioner or
their jurisdictional Regional Licensing Authority of the Directorate General
of Foreign Trade.
(6) The Bill of Export shall be assessed in accordance with the in-
structions and procedures, including examination norms, laid down by the
Department of Revenue as applicable to export goods :
Provided that at the time of assessment, it shall be specifically exam-
ined whether the goods are required for the authorized operations by the
Unit or Developer, with reference to the Letter of Approval or the list of
goods approved by the Approval Committee for the Developer.
(7) On arrival of the goods procured from the Domestic Tariff Area
at the Special Economic Zone gate, the Authorized Officer shall examine the
goods in respect of description, quantity, marks and other relevant particu-
lars given in the ARE-1, invoice, Bill of Export of packing list and also as
per the examination norms laid down in respect of export goods in cases
where the goods are being procured under claim of an export entitlement.
(8) Drawback or Duty Entitlement Pass Book credit against supply
of goods by Domestic Tariff Area supplier shall be admissible provided
payments for the supply are made from the Foreign Currency Account of
the Unit.
EXCISE LAW TIMES  1st August 2020  131