News Flash
  • Departmental Examination for promotion of Ministerial Officers to rescheduled to be held from 20.02.2018 to 22.02.2018
  • Last date for filing FORM GSTR-3B for December, 2017 extended till 22nd January, 2018.
  • “Decisions relating to Services in the 25th meeting of GST Council held at New Delhi on 18.01.2018 .” click here
  • Weekly newsletter from Chairman, CBEC dated 19/01/2018 click here
  • WCO Certificate of Merit Award, 2018 : List of Awardees click here
  • Decisions relating to Services in the 25th meeting of GST Council held at New Delhi on 18.01.2018click here
  • Letter to all CCs/DGs informing DGHRD Swachhta Whatapp Numberclick here
  • Reports on user Experienceclick here
  • Removing "Retired, but PPO not issued" figures reflecting on "Bhavishya" portal screenclick here
  • Chairman CBEC's weekly newsletter dated 13.01.2018click here
  • Cadre Restructuring and re-organisation of field formations under CBEC - Allocation of revised cadre strength.click here
  • Training of Officers on E-Way Bill System click here
  • Clarification regarding promotion of TA to the post of Executive Assistant (Erstwhile DOS/STA) and Executive Assistant to Inspector.click here
  • Clarification regarding promotion of Stenographer Grade-II in PB-I with GP-2400 (Erstwhile stenographer grade-III) to the post of Stenographer grade-I in PB-II with GP-4200 (Erstwhile Stenographer grade-II/Stenographer grade-I) and Stenographer grade-I in PB-II with GP-4200 (Erstwhile Stenographer grade-II/Stenographer grade-I) to the post of Inspector in PB-II with GP-4600.click here
  • Clarification on Letter F.No.A-32011/03/2015-Ad.III.A dated 23.02.2017 addressed to CC Chennai purportedly issued under the signature of the then US-Ad.III.A conducting DPC for promotion to the grade of Inspector.click here
  • Swachhta Pakhwada to be observed from 16.01.2018 to 31.01.2018click here
  • Updated version of GST Concept and Status and PPT on GST have been uploaded.
  • One day Training Of Officers from CBEC on E-way Bill System on 12 th January 2018 at NACIN ZTI Bangalore and 18 th January 2018 at NACIN Faridabad click here
  • A compilation of 51 GST Flyers has been uploaded on the CBEC website. For details please click here
  • Details of Vendors providing E-seals to exportersclick here
  • Meeting notice - meeting to be held on 17.01.2018 under Chairmanship of Member(Admin), CBEC in DGHRD with officials of recognised Associations/Federation under CBEC click here
  • Delhi Customs holding AEO Camp on 15th and 30th January at New Custom House, ICD Tughlakabad and ICD Patparganj to help filling/facilitating applications for AEO. click here
  • Letter issued to all Cadre Controlling Authorities/Directors General under CBEC regarding irregularities in promotions in respect of Group 'B' & 'C' Non-Gazetted Cadres in CBEC.click here
  • COMMENTS/SUGGESTIONS ON DRAFT TRANSFER & PLACEMENT GUIDELINES FOR IRS(C&CE) OFFICERS TO BE SEND BY 10.01.2018.click here
  • Filling up the posts of Group 'C' Non- Gazetted in Marine Wing of Commissioner of Customs (Preventive), Bhubaneshwar
  • Clarifications on promotion of stenographer Grade-I to the post of Inspectorsclick here
  • Clarifications on promotion for Gp B & C postclick here
  • Two days Refresher Training course on “Goods & Service Tax” for the officers of the rank of Assistant/Deputy/Joint/Additional Commissioners/Commissioners/Pr.Commissioners of CBEC on 22rd and 23rd January 2018– regclick here
  • CGST Rules, 2017 as amended upto 30/12/2017.click here
  • One day Training on “Right to Information Act, 2005” for officers of the rank of Assistant/Deputy/Joint/Additional Commissioners/Commissioners & above of CBEC on 05th Feb, 2018.click here
  • Notifications issued for extending the time limit for FORM GSTR-1, reducing late fee for delayed filing of FORM GSTR-4, appointing date for notifying e-way bill rules and amending the CGST Rules. and Circular issued on Filing of returns under GST
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of C.EX. held in 01.08.2017 to 04.08.2017 declared. Nodal Officer may download marks from www.nacenkanpur.gov.in alongwith forwarding letter.
  • Appointment of nodal officer for acting as a single point contact with DGGST, New Delhi.click here
  • Circulars clarifying procedures under GST and Order extending filing of FORM GST CMP-03 are issued.
  • Notifications issued for extending the time limit for furnishing certain FORMS and amending the CGST Rules
  • Observation of Swachhta Pakhwada from 16.01.2018 to 31.01.2018click here
  • "Congratulations to DG Systems for receiving the Digital India Excellence Award-2017, under the category Citizen Services for the Express Cargo Clearance System, during PAN-IIM World Management Conference 2017."
  • Feedback requested on user-experience of GST applicationclick here
  • Compendium for AIOs, Printer and Saving files from Citrix Applicationclick here
  • Features available in GST application- Advisory dated 07.12.2017click here
  • Draft transfer & placement guidelines for irs(c&ce) officersclick here
  • Weekly newsletter from Chairman, CBEC dated 15/12/2017click here
  • Conduct of Departmental Examination for Confirmation of Direct Recruit Tax Assistants for the year 2017-18click here
  • Revised guidelines for purchase of laptop by CBEC officersclick here
  • Members Letter- Instructions on security, safety and upkeep of LANWAN infrastructureclick here
  • DRI’s mission against black money continues – demonetised currencies of face value of Rs 48.91 Crore recovered by DRI in Gujrat.
  • Nationwide Campaign under "Swachhta Hi Sewa"click here
  • Anti-profiteering Mechanismclick here
  • Format for filing anti-profiteering application.click here
  • CBEC congratulates the officers and staff of DRI on completion of 60 glorious years today. The diamond jubilee celebrations are being held today with Hon'ble Finance Minister as the chief guest
  • Departmental Examination for promotion of Ministerial Officers to be held from 14.02.2018 to 16.02.2018
  • One time relaxation in existing RRs for the post of Inspector and Executive Assistant under CBEC   click here
  • Comments are inviting on "Know Your Customer (KYC) norms" click here
  • Customs Broker License written examination under CBLR, 2013 to be held on 19.01.2018click here
  • All CC Zones/DGSTI are requested to transfer the legacy data from Pre GST Commissionerates to Post GST Commissionerates under PMM module.
  • CGST rates for Goods under different Notifications as amended from time to timeclick here
  • Letters regarding delivery and upgradation of IT infrastructure
  • Letter regarding requirement of IT infrastructure at Customs formationsclick here
View all

Section 37B Order No.60/1/2006-CX

F. No.232/16/2004-CX-7
Govt. of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Dated, the 13th January, 2006

Section 37B Order No.60/1/2006-CX

In exercise of the power conferred under section 37B of the Central Excise Act, 1944, the Central Board of Excise and Customs having been satisfied that it is necessary and expedient so to do for the purpose of uniformity with respect to levy of duties of excise on goods exported under bond under rule 13 of the Central Excise Rules, 1944, rule 19 of the Central Excise Rules, 2001 and rule 19 of the Central Excise Rules 2002, issues following orders, instructions and directions:-

  1. As per rule 19 of the Central Excise Rules, 2002, any excisable goods may be exported without payment of duty under bond. Prior to coming into force of the Central Excise Rules, 2002, rule 19 of the Central Excise Rules, 2001 and rule 13 of the Central Excise Rules, 1944, had similar provisions.  
  2. Apart from the duties chargeable under the Central Excise Act, 1944, certain other duties of excise are chargeable under different Acts of Parliament. The relevant Acts explicitly stipulate that the provisions of the Central Excise Act and the rules made thereunder, including those relating to refunds and exemptions from duties, shall, as far as may be, apply in relation to the levy and collection of such other duties of excise as they apply in relation to the levy and collection of the duties of excise leviable under that Act or those rules, as the case may be.  
  3. Accordingly, none of the duties leviable under any such Act of Parliament is required to be paid on export of goods under bond under rule 19 of the Central Excise Rules, 2002 or rule 19 of the Central Excise Rules, 2001 or rule 13 of the Central Excise Rules, 1944.  
  4. A number of instructions and circulars, indicating the position as above have been issued by the Board from time to time in respect of various such duties brought in by various Acts from time to time. Some of such circulars are as follows:-
    • Circular No.278/112/96-CX dated 11.12.1996 (F.No. 209/52/96-CX.6),
    • Circular No. 641/32/2002-CX dated 26.6.2002(F.No. 209/44/96-CX.6)
    • M.F.(D.R.) F.No.345/2/2004-TRU(Pt.) dated 10.8.2004
    • Circular No. 807/4/2005-CX dated 10.2.2005[F.No.209/41/2004-CX.6(Pt. II)],  
  5. Objections over non-payment/ non-collection of some of the said duties, such as Additional Duty of Excise (AED) and Special Additional Excise Duty (SAED) on Motor Spirit (MS) and High Speed Diesel oil (H.S.D.) and Education Cess and National Calamity Contingent Duty (NCCD) on various goods are still being raised and demands are being issued by the field formations in pursuance thereof or otherwise. This is causing hardship to the exporting community and may adversely affect country's exports. To put an end to the uncertainty for the trade and industry and to bring in clarity, the Board, for the purpose of uniformity with respect to levy of duties of excise, hereby orders  that as per rule 19 of the Central Excise Rules, 2002, rule 19 of the Central Excise Rules, 2001 and rule 13 of the Central Excise Rules, 1944, none of the duties chargeable under any Act of Parliament which provides that in relation to levy and collection of such duty, the provisions of the Central Excise Act and the rules made thereunder, shall, as far as may be, apply; was/is payable on export of goods under bond.  Such duties, inter alia, include the following:-
    1. the Central Excise Act, 1944 (1 of 1944);
    2. the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957);
    3. the Additional Duties of Excise (Textile & Textile Articles) Act, 1978 (40 of 1978);
    4. the Additional Duties of Excise as levied vide section 111 of the Finance Act,1998 (21 of 1998) as amended by section 167 of the Finance Act,2003 (32 of 2003);
    5. the Additional Duties of Excise as levied vide section 133 of the Finance Act,1999 (27 of 1999) as amended by section 168 of the Finance Act,2003 (32 of 2003) read with Notification No. 28/2002-C.E. dated 13.5.2002 as amended by Notification No. 62/2002-C.E., dated 31.12.2002; No.16/2003-C.E., dated 1.3.2003 and No.12/2004-C.E., dated 4.2.2004;
    6. the Special Additional Duties of Excise as levied vide section 147 of the Finance Act,2002 (20 of 2002) ;
    7. the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), as amended by section 169 of the Finance Act, 2003 (32 of 2003) which was amended by section 3 of the Finance Act, 2004 (13 of 2004);
    8. the Additional Duties of Excise as levied vide section 157 of the Finance Act,2003 (32 of 2003);
    9. the Education Cess as levied and collected under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004);
    10. the Additional Duties of Excise as levied vide section 85 of the Finance Act,2005 (18 of 2005);
    11. any special excise duty collected under a Finance Act.
  6. Accordingly, none of the duties leviable under any such Act of Parliament is required to be paid on export of goods under bond under rule 19 of the Central Excise Rules, 2002, rule 19 of the Central Excise Rules, 2001 and rule 13 of the Central Excise Rules, 1944.
  7. Based on the above, pending cases may be disposed off. Past instructions, Circulars and Orders on the issue may be considered as suitably modified.
  1.      Suitable Trade Notice may be issued for the information and guidance of the trade.
  2.      Receipt of this order may please be acknowledged.
  3.      Hindi version will follow.

(Prashant Kaduskar)
Under Secretary to the Government of India.


30th January, 2006

F.No.232/16/2004 -CX.7
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

Corrigendum

In exercise of the power conferred under section 37B of the Central Excise Act, 1944, the Central Board of Excise & Customs hereby orders that in Section 37B Order No.60/1/2006-CX dated 13 January 2006, (d), (e), (f) and (g) in sub-para (v) of the opening paragraph, be substituted and read as follows: -

(d)     the Additional Duties of Excise as levied vide section 111 of the Finance (No.2) Act, 1998 (21 of 1998) as amended by section 167 of the Finance Act, 2003 (32 of 2003) and section 119 of Finance Act, 2005 (18 of 2005)

(e)      the Additional Duties of  Excise as levied vide section 133 of Finance Act, 1999 (27 of 1999) as amended by section 168 of Finance Act, 2003 (32 of 2003) and section 120 of Finance Act, 2005 (18 of 2005).

(f)      The Special Additional Duties of Excise as levied vide section 147 of the Finance Act, 2002 (20 of 2002)read with Notification No. 28/2002-CE dated 13.5.2002 as amended by Notification No. 62/2002-CE dated 31.12.2002, No. 16/2003-CE dated 1.3.2003, No. 12/2004-CE dated 4.2.2004 and No. 40/2004-CE dated 4.8.2004.

(g)      The National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), as amended by section 169 of the Finance Act, 2003 (32 of 2003) which was amended by section 3 of the Finance Act, 2004 (13 of 2004) and section 123 of Finance Act, 2005 (18 of 2005).

Nikhil Chandra
Deputy Secretary to the Government of India