Exemption for import of fabrics (including interlining) under Special Advance Authorization Scheme under para 4.04A of Foreign Trade Policy, 2023 for manufacture and export of garments. - 27/2023 - Customs -Tariff

Extract

..... the Customs Tariff Act) and from the whole of the additional duty leviable thereon under sub-sections (1), (3) and (5) of section 3 , integrated tax leviable thereon under sub-section(7) of section 3 , the goods and services tax compensation cess leviable thereon under sub-section (9) of section 3 , safeguard duty leviable thereon under section 8B , countervailing duty leviable thereon under section 9 and anti-dumping duty leviable thereon under section 9A of the Customs Tariff Act , subject to the following conditions, namely :- (i) that the said authorisation is produced before the proper officer at the time of clearance for debit; (ii) that the said authorisation is meant for import of fabric only and bears,- (a) the name and address of .....

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..... themselves jointly and severally to comply with the conditions specified in this notification; (v) that the imports and exports are undertaken through the seaports, airports or through the inland container depots or through the land customs stations as specified in the Table 2 annexed to the Notification No. 26/2023-Customs dated 1st April, 2023 or a Special Economic Zone notified under section 4 of the Special Economic Zones Act, 2005 (28 of 2005) : 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 Seaport, Airport, Inland Container Depot or through a Land Customs Station within his jurisdiction; (vi) that .....

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..... terials for job work; 2. Where the fabrics are found defective or unfit for use, the said fabrics may be re-exported back to the foreign supplier within six months from the date of clearance of the said fabrics or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow: Provided that at the time of re-export, the fabrics are identified as the same fabric which was imported to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be. Explanation, For the purposes of this notification,- (I) Foreign Trade Policy means the Foreign Trade Policy, 2023 , published by the Government of India in the Ministry of Commerce and Industry, vide notifi .....

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