Advance Licence under Duty Exemption Scheme – Supplies to Intermediate Manufacturer under Para 8.3(c) of FTP

[Central Excise Notification No. 23 (Non Tariff) dated 25th September 2009]

In pursuance of sub-rule (2) and sub-rule (3) of rule 19 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) number 44/2001-Central Excise (N.T.), dated the 26th June, 2001, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R. 474(E), dated the 26th June, 2001, namely:-

After sub-para (ix) and before Explanation, the following proviso shall be inserted, namely:-

“Provided that this procedure shall also be available for the supplies made by an Advance authorization holder to a manufacturer holding another Advance authorization, if such manufacturer, in turn, supplies the resultant products to an ultimate exporter in terms of para 8.3(c) of the Foreign Trade Policy, and the procedure, safeguards and conditions as prescribed in this notification shall apply mutatis-mutandis.”

[F.No.224/64/2009-CX.6]