EOUs - Procurement Certificate (P.C) - countersignature of Jurisdictional AC/DC
IN the year 2001, the CBEC issued a Circular No. 84/2001-Cus dated 21-12-2001 wherein it was stated,
Issue of Procurement Certificate:
The EOUs and STP/EHTP/EPZ/SEZ units obtain a procurement certificate from the jurisdictional Assistant/Deputy Commissioner in the format annexed to Board's Circular No.14/98-Cus, dated 10-3-98, for clearing goods duty-free under the relevant exemption notifications at the port of import/airport etc. It has been brought to the notice of the Board that the units have approach the jurisdictional Assistant/Deputy Commissioner every time for issuance of such certificates and in situations where the office of the Assistant/Deputy Commissioner is situated far away from the EOUs, the representatives of the EOUs have to travel a long distance to obtain the certificates. In order to mitigate the difficulties of the units it has been decided that henceforth the procurement certificates to the EOUs and units in EPZ/STP/EHTP/SEZ except for those in textile and chemical sectors would be issued by the jurisdictional Superintendent of Customs or Central Excise. However, in respect of units in chemical and textile sector the procurement certificate would continue to be issued by the jurisdictional Assistant/Deputy Commissioner of Customs or Central Excise. The jurisdictional Superintendent befor issue of procurement certificate would ensure that the consignment under clearance is covered by the Bond amount.
STP units have recently brought to the notice of Board that certain field formations are insisting upon countersignature of Procurement Certificates by AC/DC even in case of sectors other than textile and chemical causing difficulty to them.
DGEP reiterates that Circular no. 84/2001-Cus dated 21-12-2001 does not necessitate countersignatures by AC/DC, of procurement certificates in respect of sectors other than textile and chemical.
DGEP wants that the above circular is interpreted and implemented correctly and thus there is no divergence of practice.