Manufacturer Exporter and Merchant Exporter
Exporter" means a person who manufactures goods and exports or intends to
export such goods. "Merchant Exporter" means a person engaged in
trading activity and exporting or intending to export goods.
Merchant Exporter can export the excisable goods either directly from the premises of the manufacturer, with or without sealing of the export consignments, or through his premises under claim for rebate or under bond.
Central Excise provisions for Export including those by Merchant Exporters.
It provides for grant of rebate
of duty paid on excisable goods and 'duty paid on materials used in the
manufacturer of goods when such goods are exported' outside
It provides for export of goods in bond without payment of duty from a factory of manufacture or a warehouse and use of non-dutiable materials in the production of export goods. The Central Government has issued relevant notifications and prescribed certain safeguards, conditions and limitations as regards the class or description of the goods or description of materials used in the manufacture thereof, distribution, mode of transport and other allied matters as specified in the notification. Notification No.47/94-CE (NT) dated 22.9.1994 as corrected by corrigendum Notification No.781 (E) dated 26.10.1994, as amended and Notification No.48/94-CE (NT) dated 22.9.94 as corrected by corrigendum Notification GSR No.742 (E) dated 6.10.94 and Notification GSR No.781 (E) dated 26.10.94, as amended, are some of the Notifications issued under Rule 13.
Rules l85, 187, 187A, 187B and 189 prescribe the detailed procedure for export of excisable goods. The scheme of Self Removal procedure has also been introduced for export (except for the goods under physical control). It is now the option of the assessee either to clear the goods from the factory or the warehouse under AR.4 and intimate the fact of such clearance to the Range Superintendent or request the officer to examine and seal the goods and export the goods under official supervision.
At present there are 7 Maritime
Commissioners of Central Excise viz. Mumbai,
Running Bond Account
Every Central Excise authority
before whom a consolidated B1 general bond is executed shall maintain this
account in the prescribed proforma. Suitable debit
shall be made in the account whenever exports are allowed against the bond.
Whenever any block transfer is made in favor of
other Central Excise authority (example, another Maritime Commissioner), debit
shall be made in this account on acceptance of the proof of export, the bond
account shall be credited to the extent of the debit. The account shall also be
credited after the block transfer is returned by the other authority.
Export by Merchant Exporters under bond for rebate of duty
Where exports are by Merchant
Exporter, a Disclaimer Certificate in favor of the
Exporter should be taken on each copy of AR 4. The procedure under the Board's
Circular No. 81/81/94-CX dated 2S.11.1994 shall, mutatis mutandis, apply to
such exports by Merchant Exporters.
Export by Merchant Exporters under bond without payment of duty
The procedure for export under
Bond as laid down in Board's circular No.87/87/94-CX.6 dated 26.12.94 may be
Merchant Exporter can export excisable goods under bond executed by manufacturer. In such circumstances, the manufacturer who has executed bond would be responsible for discharging all the liabilities antler Central Excise Law and Procedure. In such cases, application in form AR-4 will be in the name of the manufacturer, who executes the bond. Once the manufacturer permits the bond executed by him for exports by Merchant Exporters, it would be manufacturer's responsibility for account of export goods.
Merchant Exporter himself can
also execute a bond for export. Where he desires to export excisable goods
manufactured in a factory or number of factories, he can execute a B.1 bond to
cover a particular consignment or a consolidated B.1 general bond to cover a
series of export consignment frown the same factory, before the Assistant/
Deputy Commissioner of Central Excise having jurisdiction over the factory.
Where the export is front a port, airport or post office falling within the jurisdiction of Maritime Commissioner of Central, the option is available to the Merchant Exporter to execute a particular bond or consolidated bond before the concerned Maritime Commissioner. In case of a particular B.1 bond, he should obtain an attested copy of the bond executed before the Maritime Commissioner and produce the same at the time of presentation of AR.4 to the Superintendent, Central Excise. Where consolidated B.1 general bond is executed, he shall inform Maritime Commissioner of his intention to export the goods and obtain a Certificate of provisional debit in the Running Bond Account. This Certificate will have to be produced by him before the Superintendent of Central Excise at the time of presentation of AR.4 for signature. In above situations, the exports are expected to be made through the Port of the Maritime Commissioner before whom the bond is executed. The relevant AR.4 has to be signed by both the Merchant Exporter and actual manufacturer.