The Pharmaceuticals Export Promotion Council (Pharmexcil) has asked the central excise & customs department in Gujarat to withdraw the Trade Notice issued in by the commissioners at Surat, Daman, Vapi & Baroda commissionerates in respect of the various conditions for stuffing and sealing of containers from the place of dispatch of goods for exports.

In a letter to the commissioner of central excise & customs, Surat (ll), A K Jyotishi, Pharmexcil executive director Dr PV Appaji said that the conditions and procedures embodied in the trade notice are troublesome and seem to be next to impossible in the practical aspect.

Stating that the trade notice issued by the commissioner is beyond the provisions of Central Excise Act, the letter said that the Rule 18 & 19 of the Central Excise Rules 2002 deals with the provision of exports made on payment of duty and exports without payment of duty, respectively.

The Notifications issued under the above Rules provides the detailed procedure for exports of goods and for sealing of goods. There are two options available for sealing of goods at factory – i.e. sealing and examination at the place of dispatch by a Central Excise officer or under self sealing by the exporter. In case, goods removed under self sealing by the exporter, the supervision and examination of goods shall be done by the Customs officer at the place of exports. Here, the option is given to the exporter to choose the option for sealing of goods, i.e. sealing by the department officer or under self sealing.

The Notifications issued under Rule 18 & 19 of the Central Excise Rules 2002, provides that the exporter shall present the goods along with the copies of ARE-1 to the Superintendent or Inspector having jurisdiction over the factory of production or manufacture or warehouse. The said Superintendent or Inspector shall verify the identity of goods mentioned in the ARE-I and the particular of the duty paid or payable, and if found in order, shall seal each package or the container.

From the above, it is seen that only the superintendent or Inspector of central Excise having jurisdiction over the factory of production or manufacture are permitted under the above Notifications for examination and sealing of the Export containers.

Here, the Trade Notice at para 4 states that the application is required to be made to the Assistant/ Deputy Commissioner in charge of the Technical Section. Then, the Technical Section will depute the officer to attend/supervise the work of examination, stuffing and sealing of export containers. It is specifically mentioned in the notifications issued under Rule 18 & 19 that the Range Superintendent of Central Excise is the proper officer to attend/supervise the work of examination, stuffing and sealing of export containers.

Therefore, the Technical Section cannot depute other Superintendent or Inspector of central Excise for sealing and examination of goods. Hence, the trade notice appears to have gone beyond the provision of Central Excise Act and therefore, requires a review by the commissioner as it is in the violation of the Notifications issued under Rule 18 & 19 of the Central Excise Act 1944, the letter said.