Administrative Control Over Port EOUs Transferred to Excise from Customs

[CBEC Circular No. 932 dated 4th August 2010]

Sub: Administrative Control over Export Oriented Units by the Central Excise formations.

Vide DGEP letter of even no. dt. 18.5.2010 (copy enclosed), the decision of the Board on the above subject was circulated to all the Chief Commissioners/Director Generals under CBEC.

2.   The above said DGEP letter dt. 18.5.2010 may be read as Circular No. 932/22/2010-CX dated 04/8/2010.

3.   Wide publicity may please be given to this Circular by way of issuance of Trade/ Public Notice.

Government of India

Directorate General of Export Promotion

Hotel Janpath, New Delhi – 110001

Tel:-23344616/622, Fax: - 23344624/630

dgep@indiatimes.com

F.No.DGEP/EOU/120/2007

18/May/2010

To

All Chief Commissioners of Customs,

All Chief Commissioners of Customs &Central Excise,

All Chief Commissioners of Central Excise,

All Director Generals under CBEC.

Madam/Sir

Sub: Administrative Control over Export Oriented Units by the Central Excise formations.

Vide Circular No. 31/2003-Customs dated 7.04.03, the administrative control over EOUs, (including EHTP and STP) in the port cities, falling within the territorial jurisdiction of Commissioner of Customs, is with the concerned Commissioners of Customs. At other places, administrative control is with the jurisdictional Commissioner of Central Excise. The only exception is Bangalore Customs.

2.   In view of implementation of Automation of Central Excise and Service Tax (ACES) the issue of administrative control over EOUs/EHTP/STP, presently under Customs formations, was discussed by the Board on 16.4.10.

3.   It has been decided by the Board in the meeting held on 16.4.10 that the jurisdiction over the EOU/EHTP/STP even in the port cities should be with the Central Excise formations. This will facilitate uniform and better administration/control of such EOUs, and, also facilitate the shift to GST regime in future. It has been decided that the shift in the process of administration, including handing over of all the records etc. of EOUs from Customs formations to the respective Central Excise formations can be effected latest by 31st July 2010.

4.   The above decision of Board may please be circulated to all the field formations and Trade for necessary compliance.