CE - Exports - LUT - Check List Prescribed By Commissioner - What is Annexure 63?
EXPORT without payment of duty is allowed under Rule 19 of the Central Excise Rules, subject to the conditions, safeguards and procedure set out in Notification No. 42/2001-Central Excise (N.T.). The first condition is that the exporter shall execute a bond and the manufacturer-exporter may furnish a letter of undertaking as specified in Annexure -II of the Notification.
As a Trade Facility, a Commissioner has recently issued a Circular prescribing a check list for bonds and Letter of Undertaking (LUT)
Check List of Letter of Undertaking: Letter of Undertaking for removal of excisable goods without payment of duty for export:
1. The Letter of Undertaking (LUT) to be executed on Rs. 100/- Non-judicial paper by the manufacturer exporter only. (What is a non-judicial paper? For that matter what is a judicial paper? Perhaps what he means is a non-judicial stamp paper. Where is it prescribed that the LUT should be on Rs. 100/- paper?)
2. Letter of undertaking to be submitted in the prescribed format i.e in Annexure-15 of CBEC Manual. (This LUT form is prescribed as Annexure-II of Notification No. 42/2001-CENT. In the CBEC Manual as published by the Board in their web site, Annexure 15 is Application for Refund of CENVAT Credit. Is it the same Annexure 15 that the Commissioner wants?)
3. All the documents shall be signed by the authorized signatory clearly mentioning the name of the person who executes Letter of Undertaking along with the name of the Company.
4. The details of exports made under previous LUT with proof of shipments is to be submitted in the prescribed format i.e. (in Annexure-63 of CBEC Manual) in respect of goods exported against earlier LUT. (This annexure 63 is another confusion. Actually there is no Annexure 63 in the CBEC Manual. The last annexure in the Manual is 51. Where did this 63 come from? Please see DDT 2182 - 04.09.2013 - ‘ANNEXURE 63' not typed on the Centre of the page - LUT rejected. And why do you need particulars of all previous exports? Pray what are you going to do with this mountain of papers - just to receive a copy of the LUT renewal?)
5. Copy of Central Excise Registration Certificate to be enclosed. (What are you going to do with this? He is after all your registered assessee; you can verify his credentials online. Why waste paper?)
6. Copy of VAT Registration (TNN No./CST No.) to be enclosed. (Same; why waste paper?)
7. Copy of identity proofs of authorized signatory (Self Attested)
8. Copy of the Board's resolution designating the Authorised signatory to sign on the relevant documents. (Some Assistant Commissioners are insisting on notarising the LUT)
You call this facilitation. Just imagine what enforcement will be. More Governance Modiji?