TMI BlogExemption to specified goods imported against an Advance Licence/DEECX X X X Extracts X X X X X X X X Extracts X X X X ..... ing House, Star Trading House or Super Star Trading House Certificate issued by the Licensing Authority. (2) that the said licence is issued for an export product group specifying the Cost Insurance Freight Value (CIF value) of import permitted against it and the Free on Board Value (FOB value) of export obligation to be achieved. The said licence shall be valid for import of any input required for the manufacture of export product, which is covered under the said export product group specified in the Hand Book of Procedure Volume II of Export and Import Policy; (3) that an Actual User Duty Exemption Entitlement Certificate (hereinafter referred to as the said certificate) is issued to the holder of the said licence by the Licensing Authority in the form specified in the Schedule annexed to this notification. At the time of import, the full details of value, quantity, technical characteristics and other particulars, of the inputs imported against the said licence shall be entered in part 'C' of the said certificate by the proper officer; (4) that the importer at the time of clearance of the imported materials executes a bond with such surety or security and in such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962). Provided that the Commissioner of Customs may by special order or a public notice and subject to such conditions as may be specified by him, permit import and export through any other sea port, airport, or Inland Container Depot or through a land customs station; (7) that sourcing of the imported materials from Private Bonded Warehouses set up under paragraph 2.28 of the Export and Import Policy would be allowed; (8) that the export obligation is discharged within eighteen months from the date of issue of the said licence or within such extended period as may be granted by the Licensing Authority by exporting resultant products manufactured in India. At the time of export, the full details of value, quantity, technical characteristics, and other particulars, of the resultant export product (hereinafter referred to as resultant product) shall be entered in part 'E' of the said certificate by the proper officer; Provided that an Annual Advance Intermediate Licence holder shall discharge export obligation by supplying the resultant export product to the ultimate exporter in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Part E of the said certificate by the proper officer; (b) mandatory spares within a value limit of 10% of the value of the licence which are required to be exported along with the resultant product; and (c) packaging materials required for packing of resultant product. THE SCHEDULE ACTUAL USER DUTY EXEMPTION ENTITLEMENT CERTIFICATE PART -1 (IMPORT) (This consists of ........................... Pages) Sl. No................................(IMP) Date of issue.................................Port of Registration ............................... Issued to.............................. (name and full address of the licence). Materials imported against licence No................dated, .............issued by...........to the above licencee would be eligible for exemption from customs duties subject to the conditions specified in the notification of the Government of India, Ministry of Finance and Company Affairs, Department of Revenue No.......... Customs, dated the..................... Bond with security/surety in terms of the said notification shall be executed before clearance of the goods from the Customs. Signature Seal of Licensing Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts E and F figure in the Export Part of this DEEC) PART -G Duties paid on materials in respect of which the conditions of said notification are not compiled with. Sl.No. Sl. No. in Part D under which the import of the materials has been entered Description, Quantity and value of materials on which duty paid Rate of duty leviable (i) Basic (ii) Additional (iii) Others (1) (2) (3) (4) Amount of (i) Duty (ii) Interest Particulars of duty paying documents Signature of the Customs Officer (5) (6) (7) ACTUAL USER DUTY EXEMPTION ENTITLEMENT CERTIFICATE PART-2 (EXPORT) (This consists of ......................................pages) Sl. No......................(EXP) date of issue.............................................. Port of Registration......................................................... .......... Issued to............................. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . No S.No. of Part-C Description Quantity Imported GIF Value in Rs./in equivalent toUS$ (1) (2) (3) (4) (5) Details of Exports made : S.No. S. Number in Part-E Description Quantity exported FOB Value in Rs./in equivalent US $ (1) (2) (3) (4) (5) 1. I/We hereby declare that information given in this statement is correct. 2. I/We hereby declare that no benefit under rule ___________ and Rule _______ of Central Excise Rules,2002 has been availed in respect of exports made under this DEEC. Signature ......................................... Name of the Signatory........................ Designation....................................... Full Address...................................... Certificate of Chartered Account/Cost Accountant I have examined the applicant firm's actual imports ..... X X X X Extracts X X X X X X X X Extracts X X X X
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