REGD. NO. D. L.-33004/99 The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 335] NEW DELHI, THURSDAY, JUNE 28, 2001/ASADHA 7, 1923
2038 GI/2001
( I)2 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(Q] Ji4 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(i)1 56 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(Q] 78 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC, 3(i)l _9
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 28th June, 2001
No. 50/2001-CE(NT)
G. S. R. 486 (E).~- jn exercise of powers conferred under Rule 14 of the Central Excise (No.2) Rules, 2001, the Central Board of Excise and Customs hereby notifies the following procedure for procurement, accounting and disposal of Central Excise Stamps and matters pertaining to production, storage, control, removal and payment of duty on matches: -
(1) Procurement of Central Excise Stamps.-(a) All Central Excise Stamps shall be procured fiom a district Revenue Treasury or Sub-Treasury.
(b) (i) A registered person wishing to obtain Central Excise Stamps for ensh shall submit to the treasury a challan In quinluplicate for the amount to be paid, specifying on the reverse the number and class of Central Excise Stamps required, together with their price. The treasury shall accept the amount specified in the challan and shall return the duplicate, triplicate and quintuplicate copies of the receipted challan to the registered person.
(ii) The registered person shall present duplicate and quintuplicate copies of the challan to Die Inspector or Superintendent incharge of the factory who, after satisfying himself about the correctness of the amount remitted, shall return the quintuplicate copy to the assessee with a'n endorsement to the District Revenue Treasury-Officer or Sub-Trcnsuiy Officer to issue the appropriate number of Central Excise Stamps. The registered person shall present quintuplicate copy with such endorsement to the District Revenue Treasury Officer or Sub-Treasury Officer, who shall thereafter supply the Central Excise Stamps to the registered person.
(c) A registered person wishing to obtain Central Excise Stamps on credit shall execute a bond in the Form specified in Annexure A with such surety or sufficient security as the Assistant Commissioner or Deputy Commissioner of Central Excise may require.
(d) When the provisions of sub-paragraph (c) have been complied with, the Assistant Commissioner or Deputy Commissioner of Central Excise shall, after due inquiry, authorise the issue of Central Excise Stamps on credit to the registered person and shall communicate the same to the District Revenue Treasury Officer or Sub-Treasury Officer concerned and to the Superintendent in charge of the factory with full particulars, of bond executed and the extent of credit granted. The number of Central Excise Stamps to be supplied at a time shall not exceed the average out-turn of the factory for a number of days, not exceeding thirty to be fixed by the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise:
Provided that the total price of unused Central Excise Stamps in balance with the registered person and of those indented for shall not exceed the amount of security furnished by the registered person.
(e) A registered person authorised to obtain Central Excise Stamps on credit shall for each supply submit to the Superintendent in charge of the factory a requisition in quadruplicate in the Form annexed as Annexure B. If satisfied that the details stated in the requisition are correct the said officer shall retain the 2038 GI/2001—2JO THE GAZETTE OF INDIA: EXTRAORDIMARY [PART II—SEC. 3(i)] Jplicatc Tor his own record and send Ihe original, duplicate and quadruplicate to the District Revenue Treasury Officer or Sub- Treasury Officer concerned, who shall retain the original in his office, issue the number of Central Excise Stamps required, return the duplicate, duly endorsid to the said officer and send the quadruplicate copy to the Chief Accounts Officer of the Commissionerate.
(2) C e n t r al Excise S t a m ps to be kept in a secure place a nd periodically Inspected-- The manufacturer shall keep all his Central Excise Stamps, whether procured for cash or on credit, in a secure place within the factory premises, and shall keep them open for inspection at any time by any officer. The inspector or Superintendent in charge of the factory may at any time examine the stock of the Central Excise Stamps on any working day and check the balance with that shown in the register and shall record the result in the register. If any Central Excise Stamps procured on credit are missing or unaccounted for, he shall call on the registered person to pay immediately into the Treasury the full price thereof and to produce the treasury challan. within a week.
(3) M a n u f a c t u r er to keep account of C e n t r al Excise Stamps purclinscd nnd used.- (a) The manufacturer shall maintain an account of quantity and value of-
(i) receipts of Central Excise Stamps purchased for cash and on credit;
(ii) Central Excise Stamps affixed on boxes or booklets;
(iii) Central Excise Stamps damaged and handed over to the Inspector or Superintendent in charge of the factory; and
(iv) Central Excise Stamps lost in the process or not otherwise accounted for.
(b) The manufacturer shall submit to the Superintendent Incharge Of the factory monthly return in the Form annexed as Annexure C before the tenth day of the month following that to whicfi the return relates.
(4) Time a nd m a n n er of affixing C e n t r al Excise S t a m p s. - (a ) As soon as possible, after matches are finished, they shall, unless intended for export, be put into boxes or booklets which shall then, save as otherwise provided by these procedures, be affixed with Central Excise Stamps and enclosed in packets or other outer coverings as the case may be,
(b) livery Central Excise Stamp shall be so affixed that -
(i) the box or booklet on which the Central Excise Stamp Is affixed can not be opened without tearing the Central Excise Stamp;
(ii) when it is affixed to a box, the Central Excise Stamp shall cover one side of the inner tray and a part of the rear or bottom or front or lop of the outer box, and the Central Excise Stamp itself shall not be covered by either the factory's label or any advertisement label;
(b) Where the matches are intended for export out of India, the Central Excise Stamps need not be affixed thereto and, unless they are to be exported without payment of duly in accordance with m lc 19 of the Central Excise (No.2) Rules, 2 0 0 1, the duty shall be paid by the assessee before removal of each consignment by debit to the account current maintained by him.
(c) Where the Board is satisfied that by reason of the fact that the necessary Central Excise Stamps are not available or for any other relevant reason it is necessary or expedient so to do, it may by geneial or special order, allow the duty on matches to be paid, without affixing Central Excise Stamps to such box or booklet by debit to the account current before the removal of each consignment subject to any condition which may be imposed in the order,
(5) M e t h od of packing.- (a) No packet or case containing boxes or booklets of matches other than these .mended for export out of India and those to which the provisions of the paragraph 4(c) nbove apply shall be dosed and reckoned as a unit unless a Central Excise Stamp of the appropriate class has been affixed to each box or booklet in the manner laid down in paragraph 4(a) above.
11 (b) Each case or packet shall contain only an integral number whether one hundred boxes or booklets of matches or multiples thereof. The boxes or booklets in each case or packet shall contain the same number of matches on the average and shall, except where the matches are exempted from bearing Ccnlial Excise Stamps, bear Central Excise Stamps of the same class.
(c) Every packet, box or booklet, or the manufacturers label affixed thereto shall bear in clearly discernible characters, the name of the factory or a distinguishing mark, which may take the form of a special design whereby the origin of the matches can be traced. Specimens of all such labels shall be submitted to the Superintendent in-charge of the factory duly declaring the ownership of the label before that are brought into use. In case, the label is owned by some other manufacturer, a consent letter from the owner of the label duly declaring the rate of duty applicable to him, should also be filed.
(d) Each case or packet of matches shall be legibly marked in ink or oil colour wilh progressive number, commencing with number 1, for each year and in different series for each class of matches, the number of boxes or booklets in hundreds contained in each case or packet and the grade of Central Excise Slnmps affixed thereto.
(e) Every box or booklet of matches, issued for home consumption, shall have on the box or booklet, or on the manufacturers label affixed thereto, a statement in clearly discernable character of the sticks contnincd in the box or booklet, and of the retail price at which the manufacturer intends that the box or booklet should be sold:
Provided that the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise may, by an order in writing and subject to such limitations and conditions, as -wty be prescribed by him in the order, relax the provisions of this sub-paragraph.
(6) Disposal of matches and or Central Excise Stamps dnmnged during examination or inspection by Central Excise Officers.- (a) If any Central Excise Stamps are torn during examination or inspection taken up by the Inspector or Superintendent of Central Excise, the said officer may order t!i t the containers to which they are affixed shall be returned to the registeied person for re-stamping "ii-1 shall be replaced immediately by an equal number of boxes or booklets of the same class from the finished stock.
(b) If examination or inspection by the Inspector or Superintendent'Central Excise shows that Central Excise Stamps of insufficient value have been affixed, the said officer may order the boxes or booklets in question to be returned to the factory, where the Central Excise Stamps shall be removed and replaced by others of the proper value.
(7) Matches intended for export to be marked.- All boxes or booklets containing matches intended for export and on which no Central Excise Stamps have been affixed, shall be packed into cases or packets on which shall be pasted labels inscribed " Matches not alfixed with Central Excise Stamps lot E\p ]2 TI IE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Annexure *A
Bond (with surety/security) to be executed by match manufacluier in respect of Central Excise Stamps obtained on credit
(Delete the letters and words not applicable)
I/we of the owner(s) of the Match Factory situated at [hereinafter called the obligor(s) and of (hereinafter called the surety) am/are jointly and severally bound to the President of India in the sum of. rupees to be paid to the President of India for which payment I/we jointly and severally bind myself/ourselves and my/our legal representatives.
Whereas the obligor(s) has/have applied to the Commissioner of Central Excise hereinafter called the Commissioner for the supply on credit of Central excise Stamps to be affixed to boxes and booklets of matches to be manufactured in the above named factory;
And whereas the Commissioner has agreed that the said obligoi(s) may obtain from the Government Treasury at Central Excise Stamps of such kind as may be required by the said obligor(s), not exceeding in the value of sum rupees at any one time and may from time to time obtain further Central Excise Stamps piovided that the value of the Cenlial Excise Stamps so supplied from time to time shall not exceed the value of the Central Excise Stamps on the boxes or booklets of matches which may, to the satisfaction of the Commissioner, be deposited in the sloie-ioom;
And whereas the obligor(s) agrees and underlake(s) to return the said Central Excise Stamps if so required and fuilher agree(s) and undertakes to pay to the Commissioner the value of the Central excise Stamps not so returned, excepting such Central Excise Stamps in respect of which under the Central Excise Rules, 2001, the obligor(s) may be entitled to a refund from the Commissioner;
Whereas the Commissioner has required the obligor(s) to deposit as guarantee for the amount of this bond the sum of rupees in cash;
And whereas the obligors has/have furnished such guaiantee by depositing with the Commissioner the cnsli/securilies as aforementioned; The condition of this bond is that if the obligalm(s) shall observe nil the provisions of the Ccnlial Excise Act, 1944 and the Rules made thereunder J3 and all such amendments thereto as may be issued from time to time so far as they relate to Central Excise Stamps obtained on credit.
And if the obligor(s) shall utilise the Central Excise Stamps obtained on credit only for the purpose of affixing the same to boxes or booklets of matches manufactured in the said factory;
And if the obligor(s) shall return the unused Central Bxcisc Slumps to the Commissioner if so required;
And if the obligor(s) shall pay into Ihc treasury approved by the Commissioner within ten days of such demand being made the full piice of the Central Excise* Stamps not so returned, less the price of such Central excise Stamps in respect of which , under the Central Excise Rules, 2001, the obligors are entitled to a refund from the Commissioner;
This obligation shall be void.
Otherwise and on breach or failure in the performance of any part of this condition, the same shall be in full force.
I/We declare that this bond is given under the orders of the Central government for the performance of an act in which the public aie interested.
Place: Date:
Signaltirc(s) of obligoi(s)
Witnesses(l) Addrcss(l) Occupation(l) (2) Addrcss(2) Occupalion(2)
Signatuie(s) of suiety(ies) Witnesses(l) Address(l) Occupalion(l)
(2) Addrcss(2) Occupalion(2)
Accepted by me this clay of 200
[ of Centi ;il I'-xciscI
[for mid on behalf of Hie President of lncli;i|
Range Ciicle14 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—SEC. 3(01
Annexure " B"
Requisition for supply of Central Excise Stamps on credit
To
of Central Excises
Sir,
I/We have in our possession this day the under mentioned quantity of Ccuttnl Excise Stamps:
Value
Denomination Quantity
Gross Single
Rs,
Total
2. Please ask the Treasury Officer at to supply me/us with Cential Excise Stamps oflhc following denomination on credit for use at my/our factory:-
Denomination Number of gross
Value
required
Rs. [V\
Total
Place Jiate
Signature of registered person.
Memorandum No.
Forwarded to the Treasury Officer,
The quantities of Central Excise Stamps indented for are covered by a security/surety bond executed &j #- registered person(s) and may be issued on credit.
Place
c. Signature.
C'
of Cenltill Excise J5
Meinoranduin No.
Returned to the of Central Excises aflcr supply of [Central Excise StampsJ to (he assessee p.
Signature of Trcasuiy UMiccr D a te
O. ipinnl Duplicate Triplicate
Quadruplicate
Annexure " C"
Monthly Return of Stocks and Receipts of Central Excise Stamps obtained on credit/Cash
Name of factory Address
Month 2D
Superintendent of Central Excises. Range Address Division
I. Unused
Opening balance . . .. Rs.
Received from the Treasury . . .
Total
Affixed to boxes and booklets and stored in store-room
Damaged and handed over to the proper officer. Lost in process or otherwise not accounted for . Closing balance . .. . . .
Total
II Affixed to boxes or booklets
Opening balance . . . . ..
Brought into store-room. . . . ..
Total —- —
16
T HE G A Z E T TE OF I N D I A: E X T R A O R D I N A RY
[ P A RT I I —S EC 3 ( i )l C l e a r ed f r om f a c t o ry . . . . •• Closing balance . . . . .. . ______
Total
111 Central Excise Stamps Purchased For Cash
Opening balance . .. • •
Received from the Treasury . . __..
Total
Affixed to boxes or booklets
Damaged and handed over to the proper officer.
Lost in process or otherwise not accounted for.
Closing balance . .. . _ __ _. _
Total
I declare that to the best of my knowledge and belief Ihe inloiinalion furnished herein is true and complete.
Place: Date:
Signature of assesse". .
[Note:- For Central Excise Stamps purchased on cash, only Fart 111 should he Tilled] 2. This notification will come into force on 1S( July, 2001.
[F.No. 261/36/1/2001-CX. 8]
P. K.SINHA, Under Secy.
Printed by the Mnnagcr. (iuvl of Imlm I'ress. Ring Road. Maynpiui New Ddhi-I I00o4 and Published by the Controller of I'uhliculions. l)ellii-l 10054,