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OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT PROMOTION),

NEW CUSTOM HOUSE,BALLARD ESTATE,MUMBAI-400038


Date: 20.11.1998
STANDING ORDER NO.7413
Subject: Execution of a single bond by all 100% EOU and units in EPZ
In lieu of different bond being executed at present.
*********************
Attention of all the Officers of Customs and Central Excise dealing with imports
under Notification no.53/97-Cus dated 03.06.97 and other similar Notifications pertaining
to 100% EOU,s/EPZ units is invited to Public Notice no.36 dated 10.07.97 wherein it is
stipulated that at the time of assessment of into-bond Bill of Entry, single Bond in lieu of
three different Bonds shall be accepted by this Custom House.
Similar instructions were issued by the Board for execution of bonds for the
goods procured under CT-3 certificate by such units vide Notfn.No.1/95-CX dated 4 th
January,1995. Instructions also exist for execution of bond when the goods are in-transit
from the port of import to the Unit. The goods sent out for job work, are also required to
be covered by the bond coupled with the bank guarantee as per Boards instruction.
In response to persistent representations from the Trade and Industry, and after an
in-depth examination of the issue, a new format of Bond covering liabilities, both under
Customs & Central Excise Acts, to be executed by 100% EOU and the units situated in
EPZ/FTZ or STP/EHTP schemes or stand alone 100% STP/EHTP units has been notified
vide Notfn. No.6/98-CE(NT) dated 02.03.98. This bond is called B-17 (General
Surety/Security) Bond and is enclosed as Annexure B to this Standing Order.
In future only one bond will be taken from all the above said units for all
purposes. All previous instructions issued in the behalf may be treated as modified to this
extent.
This bond will be executed before the Assistant Commissioner of
Customs/Central Excise or Assistant Commissioner of Customs & Central Excise in
whose jurisdiction the unit is situated. Although, the bond is devised to be executed as
surety or security bond, it has also been decided that only surety bond has to be taken
from such units. The bond amount will be equivalent to the duty leviable on the
sanctioned requirement of imported and indigenous capital goods plus the duty on the
raw materials to be held in stock for six months only. The amount of duty on the capital
goods and the raw material may be calculated and certified by the unit itself.
It has also been decided that the units would be required to give either surety for
the bond amount or furnish 5% of the bond amount as bank guarantee or any other
approved Government security. It is further decided that the solvency of sureties, may
also be certified by a Chartered Accountant or the Bankers of the surety. And, since in
the law, a Limited Company is a distinct legal entity and the Members of the Company,

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including the Directors are distinct from the company, there will be no objection to allow
the Directors of the EOU/EPZ units etc. which are Limited Companies, to stand as surety
in their personal capacity for the said Companies. In addition, other corporate bodies
including Limited Companies may also stand as surety for the unit.
The B-17 Bond would be executed before the Assistant Commissioner of
Customs and Central Excise incharge of the Unit and the Supdt. Of Customs/Excise
incharge of the unit would issue a Certificate in the format given at Annexure A, stating
that the bond has been executed by the Unit in his charge. THIS CERTIFICATE WILL
BEAR THE FULL ADDRESS OF THE OFFICE OF SUPERINTENDENT OF
CUSTOMS AND CENTRAL EXCISE HAVING JURISDICTION OVER THE UNIT.
THE EOU WILL SUBMIT THE COMPLETE AND ACCURAGE ADDRESS OF THE
ASSTT.COMMISSIONER AND SUPDT.INCHARGE OF THE UNIT DULY
ATTESTED BY SUPDT I/C UNIT ONCE IN EVERY SIX MONTHS.
On the strength of this Certificate, the goods will be allowed clearance under the
exemption notification as applicable from this Custom House/another EOU/STP/EHTP
unit in EPZ or Bonded Warehouse to the EOU unit. Also on the strength of this bond, the
bond Officer will permit goods for job work outside the unit.
The value and quantity of goods to be imported will be monitored by the
jurisdiction(Assistant Commissioner of Customs/Central Excise and, in the Certificate,
only the description and classification of the goods has to be indicated.
Where the duty amount on a particular import increases because of the
reclassification under a different heading by the assessing Appraiser as against the
heading indicated in the certificate issued by Supdt.,Central Excise, the Bill of Entry has
to be assessed at the higher rate of the duty and intimation has to be given to the
jurisdictional Assistant Commissioner who would take the necessary action to ensure that
the bond executing is sufficient to cover the higher amount on duty assessed.
The bond shall be executed with the Assistant Commissioner incharge of the Unit
and the execution of three-in-one bond by the Head office of the unit in the Custom
House should not be entertained.
It is reiterated that after duty free clearance of the goods from
Port/Airport/WH/EOU/ICD. A separate independent letter must be sent to the Supdt.
Incharge of the EOU, intimating the said despatch and it would be the duty of the
Appraiser/Supdt./A.C.allowing such duty free clearance to watch the receipt back of the
Re-warehousing Certificate.
The Supdt. I/C Unit will ensure that the Rewarehousing Certificate as per
Annexure C is promptly issued on receipt of goods and is received within three months
by the EOU section of this Custom House. In case, the Rewarehousing Certificate is not

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received within 90 days from the issue of the Certificate, the Assistant Commissioner
(EOU Section) of this Custom House shall write to the A.C I/c of the EOU to issue
demand notice to the EOU for recovery of duty.
For procurement of duty free goods from the domestic manufacturers, however,
the certificate appended in annexure II of the Notification no.1/95-CE would continue
to be used. The existing procedure of Bill of Entry and AR-III.A accompanying the
goods shall continue.
The Standing Order is issued as per CBEC circular No.14/98 dated 10/3/98
amended by Circular No.42/98 dated 19/6/98 and Circular No.66/98 dated 15/9/98 and as
per Boards letter No.305/46/97/FTT dated 23.9.98.
This Standing Order comes into immediate effect. Any difficulty faced due to this
Standing Order may be brought to the notice of the undersigned.

Sd/- 20.11.98
(RAKESH SHARMA)
COMMISSIONER OF CUSTOMS
(EXPORT PROMOTION)
Issued from F.No.S/6-Gen-2024/95-96B
S/6-Gen-427/96-97B
Attested
(V.M. BHENDE)
Assistant Commissioner of Customs
100% EOU.
Copy to: All Department.

ANNEXURE A
FULL ADDRESS OF OFFICE OF SUPDT. OF CUSTOMS CEN. EXCISE
Sr. No:__________
Certificate for procurement and movement of imported
goods/excisable goods without payment of duty.

This is to certify that:(1) M/s .(Name & Address)..


..is/are registered in this range of
division of Central Excise /..Commissionerate.
(2) The said registrant has executed a bond prescribed for them for Rs.
with appropriate surety.
(3) This registration authorizes him/her/them to obtain/clear (name of the
product)
Falling under Chapter No. heading noof the Central Excise
Tariff/
Customs Tariff at nil rate of duty under Notification No. dated
1998
From.Port/ICD/EOU/EHTP/STP/EPZ unit or Bonded
warehouse for the manufacture of /use at.
(4) The said goods may be allowed clearance of at nil rate of Duty under
intimation to the undersigned.
Superintendent Of Customs/Central Excise
To:
(Address of the range Officer/Custom Officer)
(Name and Seal)
Dated:.

ANNEXURE B
TO BE PUBLISHED IN PART II SECTION 3, SUB-SECTION(1) OF THE
GAZETTE OF INDIA, EXTRAORDINARY, DATED THE 2ND MARCH,1998.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
********
New Delhi, the 2nd March,1998
1919(SAKA)
NOTIFICATION
No.6/98-Central Excise (N.T)
G.S.R.106(E) In exercise of the powers conferred by Section 37 of the Central Excise Act
1944(1 of 1944), the Central Government makes the following rules further to amend the
Central Excise Rules,1944 namely:These rules may be called the Central Excise 3rd Amendment Rules,1998.
They shall come into force on the date of their publication in the Official
Gazette.
In appendix (I) to the Central Excise Rules, 1944(a)
Under the heading(I) list of Central Excise Forms after Central Excise
Series No.32M
the entries relating thereto, the following shall be inserted, namely:Series No.
Description of Form
Rule No.
Short Title
32K General Bond(Surety/Security) to the
9B,13,14 & B-17(General
executed by the 100(EOUs/Units in the
Chapter X
Surety/
EPZ/FTZ/STP/EHTDs etc.for provisional of Central
General
Assessment of goods to Central Excise
Excise Rules. Security)
Duty for export of excisable goods to
foreign countries without payment of
duty & for accounting/disposal of
excisable goods procured without
payment of whole or part of the duty
for use in special Industrial purposes.
(I)
(II)

(b)

Under the heading (II) Specimen Form after Central Excise Series 32M,
the following form and entries shall be inserted namely, Central Excise
Series 32N.

FORM B 17(GENERAL SURETY/SECURITY)


GENERAL BOND (WITH SURETY/SECURITY) TO BE EXECUTED BY THE
100%EOUs/UNITS IN THE EHTP/STP/FTZ.
(RULES 9B, 13, 14 AND 192)
WE..having
our
registered
office
at..hereinafter referred to as the Obligors andcalled the
surety(ies) (which expression shall, unless repugnant to the context or meaning thereof,
include our heirs, successors, executors, administrators, liquidators, legal representatives
and assignees) hereby hold and firmly bind ourselves jointly and severally unto the
President of India, hereinafter referred to as the Government in the sum of
Rs..(Rupees

only) for which payment to be well and truly made, we, the obligors, bind ourselves by
there presents.
WHEREAS we the obligors have been granted by the Government an Industrial
licence for setting up a Hundred percent Export Oriented Undertaking for the
manufacture of goods for export out of India on the terms and conditions stipulated in the
letter of indent nodatedand we the obligors have fully
accepted the said terms and conditions.
AND WHEREAS the Assistant Commissioner of Customs/Central Excise at
has licenced /authorised the premises at . As a private warehouse/unit
wherein the dutiable goods, imported/sourced indigenously by us from time to time for
manufacture of goods as aforesaid could be deposited for a period of 5 years/one year as
the case may be without payment of duty on conditions specified in sub-section(1) of
section 59 of the Customs Act, 1962, which conditions we the obligors hereby accept.
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AND WHEREAS on compliance with the provisions of the said section 59 as aforesaid
the proper Officer/Assistant Commissioner of Central Excise or such other.
Delegated authority, as the case may be, has made an order under section 60 of the
Customs Act and under Chapter X of the Central Excise Rules, 1944, permitting us to
deposit the aforesaid goods in the said private warehouse without payment of duty.
AND WHEREAS we the obligors having been permitted by the Assistant
Commissioner Central Excise/Customs at ..to purchase from time to time
goods not exceeding the quantity listed in the Annexure 1 as may be required for
manufacture of goods in his factory annually in the manner specified without payment of
whole of the duty.

AND WHEREAS the said Assistant Commissioner has permitted obligor to clear
duty free imported goods from Ports/Airport/In Land Container Depots or Bonded
Warehouses as the case may be to export oriented unit.
AND WHEREAS, pursuant to sub-section (1) of section 65 of the said Customs
Act, the said Assistant Commissioner of Customs/Central Excise has accorded sanction to
us the obligors on payment of the prescribed fee of ..
(Rsonly) and on prescribed conditions
hereinafter set-out which conditions we the obligors hereby accept, to carry on
manufacturing operations in relation to the said imported goods.
AND WHEREAS the Assistant Commissioner of Central Excise, Customs or proper
Officer under section 67 of the Customs Act, or Assistant Commissioner of Central
Excise or such other delegated authority, as the case may be, under rule 13 of the Central
Excise Rules, 1944 has permitted the obligors to remove the said goods from the said unit
without payment of duty and despatch the same by air, sea, rail or road for export to
foreign countries without payment of duty and when required bonafide to do so, or other
EOUs/warehouses subject to the prescribed conditions set out for the due arrival of the
said goods at the said warehouse.
AND WHEREAS the Assistant Commissioner of Customs/Central Excise has permitted
the obligors to remove the goods sourced imported/domestically or goods partially
manufactured or processed there from to the any other place in India without payment of
duty subject to such conditions and limitations as may be specified by him for the
purpose of repair, refining, processing, testing job work or display and to be returned to
the unit thereafter.

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AND WHEREAS the Assistant Commissioner of Customs/Central Excise had permitted
provisional assessment of goods manufactured/warehoused by the above obligors from
time to time which could not be finalised for want of full information as record to
value/desoriation/quality or of the proof thereof or for the non-completion of the
chemical or other tests in respect thereof, or otherwise, as per the provisions contained in
the Central Excise Rules, 1944 as per request of the obligor.
AND WHEREAS the Commissioner of Central Excise or such other delegated authority
as the case may be, has required the obligor to deposit as security for the amount of this
bond, the sum of Rs(Rupees..) in
cash (the securities as hereinafter mentioned of a total value of Rs.
(Rupees.) endorsed in favour of the President of India and
accepted for and on behalf of the President of India by the Commissioner,Deputy
Commissioner, Assistant Commissioner, Superintendent of Central Excise,

namely.) and whereas the obligor has furnished such guarantee by depositing
the cash/securities as aforementioned.
NOW THE CONDITIONS OF THE ABOVE WRITTEN BOND ARE THAT.
1.

We, the obligors shall, observe all the provisions of the Customs Act, 1962,
Central Excise Act,1944 and the rules and regulations made thereunder in respect
of the said goods.

2.

We, the obligors shall pay on or before a date specified in a notice of demand all
duties, rent and charges claimable on account of the said goods under the Custom
Act 1962. Central Excise Act,1944 and rules/regulations made thereunder
together with interest on the same from the date so specified at the rate applicable.

3.

We, the obligors shall, discharge all duties and penalties imposed for violation of
the provisions of the Customs Act, 1962, Central Excise Act 1944 rules and
regulations in respect of the said goods not removed within one year or 5 years as
the case may be from the date of the order permitting the deposit of the said goods
at the said warehouse/EOU, or within such further time as may be extended by the
Chief Commissioner, Commissioner of Customs Central Excise or by the Central
Board of Excise or Customs, on a specific request made by us, the obligors and
also pay interest at a rate applicable from the expiry of the above said period till
the date of the clearance of the goods.

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4.

We, the obligors shall, furnish to the Assistant Commissioner of Customs/Central


Excise at Port/Air-Port/International Container Depot/warehouse evidence to his
satisfaction within a period of three months from the date of dispatch from any
warehouse or unit, that the said goods have duly arrived at the unit or the
warehouse as the case may be.

5.

We, the obligors, shall be wholly and solely responsible for ensuring the there
shall be no pilferage during transit of the said goods when dispatched from the
place of Import, the factory of manufacture, or from the warehouse to the unit
and, vice versa, and we, the obligors, shall pay the duty on pilfered goods, if any
..

6.

We, the obligors, shall observe and comply with all the provision of the
manufacture and other operations in warehouse Regulation, 1966 Warehoused

Goods (Removal) Regulations, 1963 and such other conditions as may be


imposed by the proper Officer/Assistant Commissioner of Central Excise or such
other delegated authority, as the case may be for carrying out the purpose of the
aforesaid regulations.
7.

We, the obligors, shall maintain detailed accounts of all imported and indigenous
goods used in the manufacturing processes and operations in proper form
including of those remaining in stock and those sent outside under our obligation,
and shall produce such accounts for inspection of the proper Officer/Assistant
Commissioner of Central Excise or such other delegated authority as the case may
be, when directed by him.

8.

We the obligors, shall, provide to the Officer of Customs/Excise stationed at the


warehouse for control and supervision of the manufacturing processes and other
operations such amenities as may be specified by the Assistant Commissioner.

9.

We, the obligors, shall pay all charges, including pay, allowance leave and
pensioner charges of such Officer.

10.

We, the obligor, shall fulfil the export obligation and conditions stipulated in
Customs/Central Excise Notifications, as amended under which the specified
goods have been imported/sourced, as well as the Import-Export Policy for April,
1997 to 2002, as amended from time to time and to pay on demand an amount
equal to the Customs and Central Excise Duties livable on the goods as are not
proved to he satisfaction of Assistant Commissioner of Customs Central Excise to
have been used in the manufacture of articles for export and any penalty imposed
under Customs Act, 1962 or Central Excise Act, 1944 and rules or regulations
made thereunder as the case may be.

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12.

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We, the obligors, shall discharge all dues whether Central Excise duty or the
lawful charge which shall be demandable on the goods, obtained by us without
payment of duty from the domestic tariff area and transported from the place of
procurement to our premises for use in special Industrial purpose and shall also
pay after final assessment by the proper Officer/Assistant Commissioner of
Central Excise or such other delegated authority, as the case may be, which were
assessed on provisional basis under Rule 9B of the Central Excise Rules, 1944 all
dues within 10 days of the date of demand thereof be being made in writing by
such Officers.
We, the obligors, shall if the articles so manufactured are and are allowed to be
sold in India in such quantity and subject to such other limitations and conditions
as may be specified in this behalf by the Director General of Foreign Trade, pay
duty of Excise livable on such articles under Section 3 of the Central Excise
Act,1944 and shall pay duty of excise livable on such articles under Section 3 of
Central Excise Act,1944 and duty of Customs & Central Excise livable on the

Raw Materials/Component parts used in the manufacture of such articles as are


not allowed to be sold in India in accordance with the provision of Foreign Trade
Policy.
13.

We, the obligors, shall comply with the conditions and limitations stipulated in the
said Import and Export Policy as amended from time to time or the Assistant
Commissioner of Customs/Central Excise permitting the goods imported into
India or sourced indigenously for the purpose aforesaid or the articles
manufactured or package therefrom to be taken outside the undertaking
temporarily, without payment of duty, for testing, repairs, reconditioning,
processing or display etc.

14.

We, the obligors, shall not change the name & style under which we, the obligors,
are doing business or change the location of the manufacturing premises except
with the written permission of the Assistant Commissioner of Customs/Central
Excise at..
If each and every one of the above conditions is duly complied with by us, the
obligors, the above written bond shall be void and of no effect, otherwise the
same shall remain in full force and effect and virtue.
It is hereby declared by us, the obligors and the Government as follows:
1.
2.

The above written bond shall continue in force notwithstanding the


transfer of the goods to any other person or removal of the said goods
from one warehouse to another warehouse:
The above written bond is given for the performance of an act in which the
public are interested:
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3. The Government through the Commissioner of Customs/Central Excise or any


other officer of Customs/Central Excise, recover the sums due from the
obligors in the manner laid down in sub-section(1) of Section 142 of the
Customs Act, 1962 or sub-section (1)
of section 11A of the Central Excise Act, 1944.
Provided always that the liability of the Surety hereunder shall not be
impaired or discharged by reason of any time being granted or any
forbearance, act or omission of the Government (whether with or without
the knowledge or the consent of the surety) in respect of or in relation to
the obligation and condition to be performed or discharged by the obligors
nor shall it be necessary to such the obligor(s) before using the surety for
amounts hereunder.

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ALL THE President of India shall, at his option, be competent to make


good all the loss and damages from the amount of the security deposit or
by endorsing his rights under the above written bond or both;..
I/WE further declare that this bond is given under the orders of the Central
Government in the performance of an act in which the public are
interested;
In these presents the words imposing singular only shall also include the
plural and vice versa where the context so requires;
IN WITNESS THEREOF these presents have been signed this day.. of
19.. hereinbefore written by the obligor(s) and the
surety(ies).
Place:
Date:

Signature of the Obligator

Witness (1) Address (1) occupation(1)


(2) Address (2) occupation(2)
Signature of the Surety
Witness (1) Address (1) occupation (1)
(2)Address (2) occupation(2)
Signature and date
Name:
Designation:
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ACCEPTED for and on behalf of the President of India on .. day of 19..
Signature and date
Name:..
Designation:.

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Annexure 1
TABLE
Marks & No.of
Nos.
Pkg.
1.
2.

Description
Of goods
3.

QuantityAssessable
Value
4.
5.

Rate of Amount of
duty
duty
6.
7.

(MLLIKA ARYA)
NDER SECRETARY TO THE GOVERNMENT OF INDIA.

F. No. 268/76/97-CX,S

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ANNEXURE-C
OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE &
CUSTOMS(FULL ADDRESS.)
PLACE:
To:
DATE:
The Assistant. Commissioner of Customs.
100% EOU, (Bond Department),
3rd floor, Old Building, New Custom House,
Ballard Estate,
Mumbai-400038
Sub: Rewarehousing of goods removed in bond under section 67
of the Custom Act, 1962 for 100% EOU regarding.
Ref: PRDT NO/TA No.___________dated:_______________
Sir,
Please refer to your letter No.S/40-100% EOU/97-98 B dated:
Wherein goods as detailed below were permitted transfer from Docks to EOU premises,
as per certificate Sr.No.issued by this office.
Goods transported from Mumbai to ..by lorry/Truck/Rail under
receipt Nodated.. have been received and deposited at the
Private Bonded warehouse premises of M/s
(100% EOU) on .as per following details.
DESCRIPTION
WEIGHT RECD.

No.RECD

QUANTITY RECD.

SHORTAGE IF ANY:
DATE OF RECEIPT:
DATE OF WAREHOUSING:

The above party viz., M/s ..(100% EOU) has executed B-17
Bond with jurisdictional Assistant Commissioner of Customs and Central Excise as per
Annexure B of the Public Notice no.163/98 dated 20.11.98 issued by New Custom
House, Mumbai, as per CBEC Circular 14/98 Cus dated 10.03.98.
The duplicate into Bond Bill of Entry with Examination report duly endorsed on
the back is enclosed herewith as per circular no.1/94 (100% EOU dated 5.4.94
(F.No.305/31/94-FTT Pt-I)issued by the board.
Yours faithfully,
SUPDT.OF CUSTOMS & CEN.EXCISE
I/C OF 100% EOU

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