Export of non dutiable goods – DGFT amends Public Notice 79 dated 2.1.2006
Vide Public Notice 79 dated 2.1.2006, the DGFT laid down certain guidelines in consultation with Department of Revenue for disposal of the old cases of advance licences issued before 31.03.2002 where the licencee was unable to produce the logged DEEC books.
As per Para 1(v) of the public notice, in respect of QABAL, the licensee is required to furnish the following document:
A copy of the MODVAT Non-availment certificate duly countersigned by Central excise Authority.
This condition has now been amended as:
"A copy of the MODVAT / CENVAT non- availment Certificate duly counter-signed by Central Excise Authority or a certificate from the Central Excise authorities that imported inputs have been used for the production of dutiable goods in his factory or in the factory of his supporting manufacturer. However, such certificate would not be required in case of export of non-dutiable products."
However, no such amendment has been done to condition 2(iv) of the public notice No 79, (for VABAL licensees) and it still reads that the licensee is required to produce:
"A copy of the MODVAT Non-availment certificate duly countersigned by Central excise Authorities"
PUBLIC NOTICE NO , Dated: April 11, 2008