TMI BlogSEZ Units - Excise Duty Free Procurement from DTA UnitsX X X X Extracts X X X X X X X X Extracts X X X X ..... dule to the Central Excise Tariff Act, 1985 (5 of 1986), when brought by a unit (hereinafter referred to as the Zone) from factory of manufacture or warehouse situated in other parts of India, 1 [ for the purposes of setting up of units or for the purposes of manufacture of goods] services, production, processing, assembling, trading, repair, reconditioning, re-engineering, packaging or in connection therewith and export thereof (hereinafter referred to as the said purpose) from the whole of the duty of excise leviable thereon under section 3 of the said Central Excise Act, and the additional duty of excise leviable thereon under section 3 of the said Additional Duties of Excise (Goods of Special Importance) Act, subject to the following conditions, namely:- (1) The said unit has been authorised by the Development Commissioner to establish the unit in the Zone for the said purpose. (2) The said goods are brought directly into the unit from the factory of manufacture or warehouse. (3) The said unit executes a bond in the form specified by the Assistant Commissioner of Central Excise or Customs or Deputy Commissioner of Central Excise or Customs, binding itself - (i) to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Customs or Deputy Commissioner of Central Excise or Customs in the proforma prescribed in Appendix 16H of the Handbook of Procedures, Vol. I. 5 [(5) the unit follows the procedure contained in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, with the modification that a certificate in Form CT-3 annexed to this notification as Annexure-III shall be used by the Central Excise officer in charge of the user industry in place of an application in the Form at Annexure-I provided in the said rules.] (6) The Assistant Commissioner of Central Excise or Customs or Deputy Commissioner of Central Excise or Customs may, subject to such conditions and limitations as may be imposed by him and subject to the provisions of the Export and Import Policy - (i) permit the said goods or goods manufactured, produced, processed, partially processed or packaged in the said unit to be taken to any other unit in another Special Economic Zone or to Export Oriented Undertaking or Export Processing Zone or Software Technology Park or Electronics Hardware Technology Park units temporarily without payment of duty - (a) for repairs, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and limitations as may be imposed by him and subject to the provisions of Export and Import Policy, permit the said unit engaged in gem and jewellery in the Zone - (i) to take out gold, silver or platinum for job-work in the Domestic Tariff Area and to bring back the jewellery finished or semi-finished, including studded jewellery containing quantity and purity equal to the gold, silver, platinum taken out within the period of thirty days from the date of such taking out : Provided that no diamonds, precious stones or semi-precious stones shall be allowed to be taken out. (ii) to receive, plain gold or plain silver or plain platinum jewellery from any place in India against exchange of gold or silver or platinum of the same 9 [ quantity in weight as that of contained in] the said gold or silver or platinum jewellery, as the case may be: Provided that in case of activities mentioned at (i) and (ii) above in this condition, the Domestic Tariff Area unit supplying such jewellery against exchange of gold or silver or platinum or after jobwork shall not be entitled for deemed export benefits and the said unit in the Zone shall not be eligible for wastage or manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rap or waste material or remnants arising in the course of such production, manufacture, processing or packaging, if such scrap or waste material or remnants are destroyed within the Zone or destroyed outside the Zone when it is not possible to destroy the same within the Zone: Provided that this condition shall not apply in the case of gold, silver, platinum, diamonds, precious stones ands semi-precious stones. 2. Notwithstanding anything contained in paragraph 1, in a case where the said unit is engaged in the development of software, the exemption contained therein shall also apply to goods procured by such units for training and for development and testing of software for export and for providing consultancy services for development of software "on site" abroad. Provided that the conditions stipulated in this notification are complied with by the said unit engaged in the development of software; and Explanation.- The consultancy fees received by the said unit in convertible foreign currency for consultancy services for development of software on site abroad shall be deemed to be exports for the purpose of fulfilment of the said positive 10 [ NFE] under this not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Without prejudice to any other provisions contained in this notification, the Assistant Commissioner of Central Excise or Customs or Deputy Commissioner of Central Excise or Customs may, subject to such conditions and limitations as he may deem fit to impose under the circumstances of the case for the proper safeguard of revenue interest and also subject to such permission of the Development Commissioner of the Zone, wherever it is specially required under the said goods for being taken outside the Zone, to any other place in India in cordance with the Export and Import Policy: Provided that - (a) such clearance of capital goods, may be allowed on payment of duty on the depreciated value thereof and at the rate in force on the date of payment of such duty; Explanation - The depreciation shall be allowed for the period from the date of commencement of commercial production of the said unit or where such goods have been received after such commencement, from the date such goods have come into use for commercial production to the date of payment of duty; (b) such clearance of goods (including empty cones, bobbins, containers, suitable for repeated use) other than those s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation. - For the purpose of this notification - 13 [(a) "Export and Import Policy" means the Export and Import Policy, 2002-2007, published by the Government of India in the Ministry of Commerce and Industry vide notification No.1/2002-07, dated 31st March, 2002, as amended from time to time,';] (b) "Export Oriented Unit" means a Hundred Percent Export Oriented Unit as approved by the Board of Approvals appointed by the notification of the Government of India in the Ministry of Industry, Department of Industrial Policy and Promotion or the Development Commissioner concerned; (c) "Export Processing Zone" means the Export Processing Zone as notified by the notification of the Government of India in the Ministry of Finance (Department of Revenue) under section 3 of the Central Excise Act, 1944 (1 of 1944); (d) "Electronic Hardware Technology Park (EHTP) unit" means a unit established under and in accordance with the Electronic Hardware Technology Park (EHTP) Scheme notified by the Government of India in the Ministry of Commerce, vide notification No. 5(RE-95)/92-97, dated 30th April, 1995 and approved by the Inter-Ministerial Standing Committee appointed by notification ..... 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