| 1. |
Bank receipt (in duplicate)/demand draft evidencing payment of application fee in terms of Appendix-29.
|
| 2. |
A copy of bill of exports issued by Customs in the SEZ.
|
| 3. |
A copy of invoice showing FOB value of supply, DEPB entitlement on such supply and total value realized from such sale.
|
| 4. |
Bank certificate of realization in the form given in Appendix 22A.
|
| 5. |
Disclaimer Certificate from DTA unit declaring that the DTA unit shall not claim any benefit on such supplies and authorizing SEZ units to claim DEPB benefit on such supplies."
|
| 2. |
The format of application form for Duty Entitlement Pass Book (DEPB) on post export basis for DTA supplies to SEZ has been provided under Appendix 10J of the Handbook of Procedures, 2002-07.
|
| 3. |
Notification No.45/2002-Cus dt. 19.4.2002 exempting goods imported under DEPB has also been amended vide Notification No.57/2003-Cus to include DEPB issued against supplies to SEZ.. Therefore, supply of goods from DTA to SEZ are eligible for DEPB . In order to facilitate faster clearance of the applications for the DEPB script, the procedures as mentioned under shall be followed:-
|
| (i) |
Under Para 17.1 & 17.2 of Appendix-14 II of the Handbook of Procedures, the DTA supplier or the SEZ unit are eligible for entitlement of DEPB. If the SEZ unit is claiming the entitlement, the unit shall produce a disclaimer from the DTA supplier as annexure.
|
| (ii) |
The DTA supplier or his authorised representative shall file a Bill of Export in quadruplicate. The proforma of the Bill of Export will be the same as published by the Central Board of Excise & Customs (CBEC). However, in the heading of the Bill of Export shall be clearly declared in bold capital letters "Bill of Export for goods supplied from DTA to SEEPZ-SEZ" . The Bill of Export shall be filed with the SEEPZ Customs Section one day in advance of the proposed supply of the goods. The Bill of Export shall contain the proper heading and DEPB rates applicable to the items supplied. The Customs section will assess the Shipping Bill and returned the duplicate, triplicate and quadruplicate copy of the Bill of Export to the DTA supplier or his authorised representative with an examination order on the duplicate of the Bill of Export.
|
| (iii) |
The DTA supplier or his authorised representative shall bring the goods to the Warehouse Gate, SEEPZ-SEZ and produce all the copies of Bill of Export to the Customs officer at the Gate. The officer will make necessary entries in the Gate Register and allow the goods to be taken into CWC Warehouse for examination.
|
| (iv) |
The goods shall be deposited in CWC Warehouse and will be examined by Examiner and Appraiser. After giving the examination report on the duplicate copy of Bill of Export, the Appraiser will make an endorsement on the duplicate copy of the Bill of Export as well as the other two copies "admitted the goods into SEEPZ-SEZ." The authorised representative of the unit shall endorse on the duplicate copy of the Bill of Export as well as the other copies "received goods in sound condition"
|
| (v) |
The duplicate copy of the Bill of Export will be retained by the Appraiser and the DTA supplier shall retain the triplicate copy and quadruplicate copy will be handed over by the DTA supplier alongwith the Invoices and the goods to the SEZ unit.
|
| (vi) |
The DTA supplier shall submit the application for DEPB as per proforma Appendix-10J to the Office of the Development Commissioner. The completed scripts will be forwarded to the applicant through registered post or by hand to the authorised representative of the applicant who had signed the application.
|
| (vii) |
If the SEZ unit is the applicant, the unit shall ensure that the disclaimer from the DTA supplier as per annexure is enclosed for each Bill of Export.
|
| (viii) |
All the DTA suppliers shall indicate in the application the Enrolment Number issued by Zonal DGF in terms of Trade Notice No.14 dt. 15.12.1998 issued by the Zonal DGFT, Mumbai. At the time of first claim the applicant shall enclose copy of the Enrolment Certificate issued by the said Authority.
|
| 4. |
This will come into force with immediate effect.
|
