S.R.O. 124(I)/83, dated 12th February, 1983

SROS: S.R.O. 124(I)/83, dated 12th February, 1983 . S.R.O. 124(I)/83, dated 12th February, 1983;- In exercise of the powers conferred by section 219 of the Customs Act, 1969(IV of 1969), read with item 11 of the Third Schedule to the said Act, and in super-session of the late Government of India, Central Board of Revenue Notification No. 54. Cus., dated the 25th October, 1941, the Central Hoard of Revenue is pleased to make the following rules for the manufacture of cigarettes or tobacco in bond from manufactured foreign tobacco imported and warehoused under the provisions of section 86 of the said Act, namely:-- 1. Application for permission to manufacture cigarettes or tobacco in bond, and to remove from the manufacturers warehouse licensed under section 84 of the Customs Act, 1969(IV of 1969), hereinafter referred to as the Act, unmanuluclured tobacco and any other material free of duty required for use in such manufacture, and subsequent packing thereof shall be made to the Collector of Customs. All such applications shall be accompanied by evidence to show Ihat the trade of the applicant is of siitTicient importance to warrant the grant of such permission. Once general permission has been granted, the Collector of Customs may allow bonding and dcbonding of(he entire factory or part or parts thereof as and when applied for. 2. All persons or companies obtaining such permission shall enter into a general bond in the form appended to these rules binding themselves-- (i) to provide a bonded factory and any rooms as may be required to the satisfaction of the Deputy Collector of Customs; (ii) to provide such offices(including furniture and fittings) as may be required by the Deputy Collector of Customs for his staff; (iii) to observe all rules that may be prescribed in respect of the manufacture of cigarettes or tobacco in bond; (iv) to observe all the conditions of the licence granted under section 84 of the Act; (v) to maintain detailed accounts of all tobacco and material consumed in connection with ihe operations in bond, and to keep these accounts open to customs inspection whenever demanded;(vi) to submit a detailed statement of all tobacco and material…