Import for development in software or for use in Export goods by 100% EOU's - Amendment to Notification Nos. 138/91-Cus., 140/91-Cus., 95/93-Cus., 96/93-Cus., 126/94-Cus. 133/94-Cus., 196/94-Cus. and 53/97-Cus. - 65/99 - Customs -Tariff

Import for development in software or for use in Export goods by 100% EOU's - Amendment to Notification Nos. 138/91-Cus., 140/91-Cus., 95/93-Cus., 96/93-Cus., 126/94-Cus. 133/94-Cus., 196/94-Cus. and 53/97-Cus. Notification No. 65/99-Cus. Dated 19-5-1999 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue, specified in column (2) of the Table hereto annexed shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table. TABLE S. No. Notification No. and date Amendment (1) (2) (3) 1. 138/91-Customs, dated the 22nd October, 1991. In (a) the said notification, - in the opening paragraph, for the words "when imported into India for the purpose of development", the words "when imported into India or procured from a Public Warehouse or a Private Warehouse appointed or licensed, as the case may be, under section 57 or section 58 of the said Customs Act, for the purpose of development" shall be substituted, (b) in condition (7), for the portion beginning with the words "duty leviable on the goods as are not" and ending with the words "development of software for export" the following shall be substituted, namely :- "duty leviable on the goods and interest at the rate of 20% per annum on the said duty from the date of importation or procurement of the said goods till the date of payment of such duty, if - (i) in the case of capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been installed or otherwise used within the bonded premises or re-exported within a period of one year from the date of importation or procurement thereof or within such extended period not exceeding five years as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow; (ii) in the case of goods other than capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been used in connection with the production or packaging of goods for export out of India or re-exported or cleared for home consumption within a period of one year from the date of importation or procurement thereof or within such extended period as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not using them as above; allow; (iii) in the case of - (a) goods produced or packaged, such goods have not been exported out of India, and (b) unused goods (including containers, suitable for repeated use) as have not been exported or cleared for home consumption, within a period of one year from the date of im-portation or procurement of such goods or within such extended period as the Assistant Commis- sioner of Customs may, on being satisfied that there is sufficient cause for not exporting such goods within the said period, allow; (iv) in the case of raw materials, components, spares and consumables (other than capital goods) imported or procured duty free, the unit fails to achieve Net Foreign Exchange Earning as a Percentage of Exports (NFEP) and Export Performance (EP) as specified in Appendix-1 of the said Export and Import Policy, within one year of importation or procurement of such goods or within such extended period, not exceeding not exceeding one year, as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause, allowÿ: Provided that the Commissioner of Customs may extend the period for achievement of Net Foreign Exchange as a Percentage of Exports (NFEP) or Export Performance (EP) for further period not exceeding five years from the date of importation or procurement;". 2. 140/91-Customs, dated the 22nd October, 1991. In (a) the said notification, - in the opening paragraph for the words "when imported into India for the purpose of development", the words "when imported into India or procured from a Public Warehouse or a Private Warehouse appointed or licensed, as the case may be, under section 57 or section 58 of the said Customs Act, for the purpose of development" shall be substituted, (b) in condition (7), for the portion beginning with the words "duty leviable on the goods as are not" and ending with the words "development of software for export" the following shall be substituted, namely :- "duty leviable on the goods and interest at the rate of 20% per annum on the said duty from the date of importation or procurement of the said goods till the date of payment of such duty, if - (i) in the case of capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been installed or otherwise used within the bonded premises or re-exported within a period of one year from the date of importation or procurement thereof or within such extended period not exceeding five years as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow; (ii) in the case of goods other than capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been used in connection with the production or packaging of goods for export out of India or re-exported or cleared for home consumption within a period of one year from the date of importation or procurement thereof or within such extended period as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not using them as above; allow; (iii) in the case of - (a) goods produced or packaged, such goods have not been exported out of India, and - (b) unused goods (including containers, suitable for repeated use) as have not been exported or cleared for home consumption, within a period of one year from the date of importation or procurement of such goods or within such extended period as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not exporting such goods within the said period, allow; (iv) in the case of raw materials, components, spares and consumables (other than capital goods) imported or procured duty free, the unit fails to achieve Net Foreign Exchange Earning as a Percentage of Exports (NFEP) and Export Performance (EP) as specified in Appendix-1 of the said Export and Import Policy, within one year of importation or procurement of such goods or within such extended period, not exceeding one year, as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause, allow; Provided that the Commissioner of Customs may extend the period for achievement of Net Foreign Exchange as a Percentage of Exports (NFEP) or Export Performance (EP) for further period not exceeding five years from the date of importation or procurement;" 3. 95/93-Customs, dated the 2nd March, 1993. In  (a) the said notification, - in the opening paragraph, for the words "when imported into India for the purposes of manufacture and development", the words "when imported into India or procured from a Public Warehouse or a Private Warehouse appointed or licensed, as the case may be, under section 57 or section 58 of the said Customs Act, for the purposes of manufacture and development" shall be substituted; (b) in condition (8), for the portion beginning with the words "duty leviable on the goods as are not proved" and ending with the words "development of electronics hardware or software for ex port;", the following shall be substituted, namely:- "duty leviable on the goods and interest at the rate of 20% per annum on the said duty from the date of duty free importation or procurement of the said goods till the date of payment of such duty, if:- (i) in the case of capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been installed or otherwise used within the bonded premises or re-exported within a period of one year from the date of importation or procurement thereof or within such extended period not exceeding five years as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow; (ii) in the case of goods other than capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been used in connection with the production or packaging of goods for export out of India or re-exported within a period of one year from the date of importation or procurement thereof or within such extended period as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow; (iii) in the case of - (a) goods produced or packaged, such goods have not been exported out of India, and (b) unused goods (including container suitable for repeated use) as have not been exported, within a period of one year from the date of importation, or procurement of such goods or within such extended period as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not exporting such goods within the said period, allow; (iv) in the case of raw materials, components, spares and consumables (other than capital goods) imported or procured duty free, the unit fails to achieve Net Foreign Exchange Earning as a Percentage of Exports (NFEP) and Export Performance (EP) as specified in Appendix-1 of the Export and Import Policy, within one year of importation or procurement of such goods or within such extended period, not exceeding one year, as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause, allow : Provided that the Commissioner of Customs may extend the period for achievement of Net Foreign Exchange as a Percentage of Exports (NFEP) or Export Performance (EP) for further period not exceeding five years from the date of importation or procurement;"; (c) for condition (11), the following condition shall be substituted, namely :- "(11) The Assistant Commissioner of Customs may, subject to such conditions and limitations as may be stipulated in the Export and Import Policy and those as may be specified by him in this behalf permit the goods imported or procured by the unit or goods partially processed or manufactured or packaged therefrom to be taken outside the unit without payment of duty for the purposes of test, repairs refining, processing, display, jobwork or any other process necessary for manufacture of final products and to be returned to the said unit thereafter or remove the same without payment of duty under bond for export from the jobworker's premises : Provided that the waste or scrap or remnants generated during such processes at the jobworker's premises is either returned to the unit or is cleared on payment of duty as if the said waste or scrap or remnants have been cleared by the said unit;"; (d) in condition (15), after the proviso, the following clause shall be inserted, namely :- "(c) goods which on importation or procurement are used for the manufacture or development of Electronics Hardware or Software, within the unit and such hardware or software even if not exported out of India, are allowed to be cleared to the warehouses appointed or registered under notification of the Government of India in the Ministry of Finance number 26/98-Central Excise (NT), dated the 15th July, 1998, or cleared to the licence holders referred to in clause (e) of paragraph 9.10 of the Export and Import Policy, without payment of duty;"; (e) in the Table - (i) against serial numbers 12 and 12A, in column (2), the words "and the spares, fuel, lubricants and other consumables for such plants and sets" shall be omitted (ii) after serial number 12A and the entries relating thereto the following shall be inserted, namely :- (1) (2) "12B Spares, fuel, lubricants and consumables for the goods at serial number 12 and 12A above as approved by the Assistant Comm-issioner of Customs or Central Excise." 4. 96/93-Customs dated the 2 nd March, 1993. In (a) the said notification, - in the opening paragraph, for the words "when imported into India for the purposes of manufacture and development", the words "when imported into India or procured from a Public Warehouse or a Private Warehouse appointed or licensed, as the case may be, under section 57 or section 58 of the said Customs Act for the purposes of manufacture and development" shall be substituted; (b) in condition (8), for the porition beginning with the words "duty leviable on the goods as are not proved" and ending with the words "development of electronics hardware or software for export;", the following shall be substituted, namely :- "duty leviable on the goods and interest at the rate of 20% per annum on the said duty from the date of duty free importation or procurement of the said goods till the date of payment of such duty, ifÿ- (i) in the case of capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been installed or otherwise used within the bonded premises or re-exported within a period of one year from the date of importation or procurement thereof or within such extended period not exceeding five years as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow; (ii) in the case of goods other than capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been used in connection with the production or packaging of goods for export out of India or re-exported within a period of one year from the date of importation or procurement thereof or within such extended period as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow; (iii) in the case of - (a) goods produced or packaged, such goods have not been exported out of India, and (b) unused goods (including container suitable for repeated use) as have not been exported, within a period of one year from the date of importation, or procurement of such goods or within such extended period as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not exporting such goods within the said period, allow; (iv) in the case of raw materials, components, spares and consumables (other than capital goods) imported or procured duty free, the unit fails to achieve Net Foreign Exchange Earning as a Percentage of Exports (NFEP) and Export Performance (EP) as specified in Appendix-1 of the Export and Import Policy, within one year of importation or procurement of such goods or within such extended period, not exceeding one year, as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause, allow : Provided that the Commissioner of Customs may extend the period for achievement of Net Foreign Exchange as a Percentage of Exports (NFEP) or Export Performance (EP) for further period not exceeding five years from the date of importation or procurement;"; (c) for condition (11), the following condition shall be substituted, namely :- "(11) The Assistant Commissioner of Customs may, subject to such conditions and limitations as may be stipulated in the Export and Import Policy and those as may be specified by him in this behalf permit the goods imported or procured by the units or goods partially processed or manufactured or packaged therefrom to be taken outside the unit without payment of duty for the purposes of test, repairs, refining, processing, display jobwork or any other process necessary for manufacture of final products and to be returned to the said unit thereafter or remove the same without payment of duty under bond for export from the jobworker's premises : Provided that the waste or scrap or remnants generated during such processes at the jobworker's premises is either returned to the unit or is cleared on payment of duty as if the said waste or scrap or remnants have been cleared by the said unit;"; (d) in condition (15), after the proviso, the following clause shall be inserted, namely :- "(c) goods which on importation or procurement are used for the manufacture or development of Electronics Hardware or Software, within the unit and such hardware or software even if not exported out of India, are allowed to be cleared to the warehouses appointed or registered under notification of the Government of India in the Ministry of Finance number 26/98-Central Excise (NT), dated the 15th July, 1998, or cleared to the licence holders referred to in clause (e) of paragraph 9.10 of the Export and Import Policy, without payment of duty;"; (e) in the Table - (i) against serial numbers 12 and 12A, in column (2), the words "and the spares, fuel, lubricants and other consumables for such plants and sets" shall be omitted; (ii) after serial number 12A and the entries relating thereto, the following shall be inserted, namely :- (1) (2) "12B Spares, fuel, lubricants and consumables for the goods at serial number 12 and 12A above as approved by the Assistant Commissioner of Customs or Central Excise". 5. 126/94-Customs, dated the 3rd June, 1994. In the said notification (a) in the opening paragraph for the words "when imported into India, for the produc- tion or manufacture of articles", the words "when imported into India, or procured from a Public Warehouse or a Private Warehouse appointed or licensed, as the case may be, under section 57 or section 58 of the said Customs Act, for the production or manufacture of articles", shall be substituted; (b) for condition (3) the following shall be substituted, namely :- "The importer at the time of import or procurement of said goods executes a bond in such form and for such sum as may be prescribed by the Assistant Commissioner of Customs binding himself :- (a) to produce a certificate from the Assistant Commissioner of Central Excise, having jurisdiction over his unit, certifying receipt of the said goods in the unit as having been entered in the records prescribed for. this purpose. (b) to fulfil the Export Obligation and comply with the conditions stipulated in this notification and Export and Import Policy, and to pay on demand an amount equal to the duty leviable on the goods and interest at the rate of 20% per annum on the said duty from the date of duty free importation or procurement of the said goods till the date of payment of such duty, ifÿ- (i) in the case of capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been installed or otherwise used within the unit or re-exported within a period of one year from the date of importation or procurement thereof or within such extended period not exceeding five years as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow; (ii) in the case of goods other than capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been used in connection with the production or packaging of goods for export out of India or re-exported within a period of one year from the date of importation or procurement thereof or within such extended period as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow; (iii) in the case of - (a) goods as produced or packaged such goods have not been exported out of India, and (b) unused goods (including containers suitable for repeated use) as have not been exported, within a period of one year from the date of importation or procurement of such goods or within such extended period as the Assistant Commissioner of Customs may on being satisfied that there is sufficient cause for not exporting such goods within the said period, allow; (iv) in the case of raw materials, components, spares and consumables (other than capital goods) imported or procured duty free, the unit fails to achieve Net Foreign Exchange Earning as a Percentage of Exports (NFEP) and Export Performance (EP) as specified in Appendix-1 of the Export and Import Policy, within one year of importation or procurement of such goods or within such extended period, not exceeding one year, as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause, allow : Provided that the  Commissioner of Customs may extend the period for achievement of Net Foreign Exchange as a Percentage of Exports (NFEP) or Export Performance (EP) for further period not exceeding five years from the date of importation or procurement;"; (c) In Annexure II, after item 7, the following item shall be inserted, nemely :- "8. Processed vegetables and fruits, meat and edible meat offal falling under various chapters of the Customs Tariff." 6. 133/94-Customs, In the said notification, - dated the 22nd (a) in the opening paragraph, June, 1994. (i) for the words "when imported into India" the following shall be sub stituted, namely :- "when imported into India or procured from a Public Warehouse or a Private Warehouse appointed or licensed, as the case may be, under section 57 or section 58 of the said Customs Act -" (ii) in clause (b), for the words "for export out of India, or," the words "for export out of India, or for export of services out of India, or" shall be substituted, (b) in condition (3), after clause (ii), the following clause shall be inserted, namely :- "(iii) to fulfil the Export Obligations and comply with the conditions stipulated in this notification and the Export and Import Policy and to pay on demand an amount equal to the duty as leviable on the goods and interest at the rate of 20% per annum on the said duty from the date of duty free importation or procurement of the said goods till the payment of such duty, if - (i) in the case of capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been installed or otherwise used within the zone or re-exported within a period of one year from the date of importation or procurement thereof or within such extended period not exceeding five years as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow; (ii) in the case of goods other than capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been used in connection with the production or packaging of goods for export out of India or re-exported within a period of one year from the date of importation or procurement thereof or within such extended period as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow; (iii) in the case of - (a) goods produced or packaged, such goods have not been exported out of India, and (b) unused goods (including empty cones, bobbins or containers, if any, suitable for repeated use) as have not been exported, within a period of one year from the date of importation or procurement of such goods or within such extended period as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not exporting such goods within the said period, allow;"; (iv) in the case of raw materials, components, spares and consumables (other than capital goods) imported or procured duty free, the unit fails to achieve Net Foreign Exchange Earning as a Percentage of Exports (NFEP) and Export Performance (EP) as specified in Appendix-1 of the Export and Import Policy, within one year of importation or procurement of such goods or within such extended period, not exceeding one year, as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause, allow : Provided that the  Commissioner of Customs may extend the period for achievement of Net Foreign Exchange as a Percentage of Exports (NFEP) or Export Performance (EP) for further period not exceeding five years from the date of importation or procurement;"; (c) in condition (6), after clause (iii), the following clause shall be inserted, namely :- "(iiia) permit the said goods or goods partially processed or packaged in the unit to be taken outside the zone without payment of duty for the purpose of test, repairs, refining, processing, display, jobwork or any other process necessary for manufacture of final products and to be returned to the unit thereafter or remove the same without payment of duty under bond for export from jobworker's premises : Provided that the  waste or scrap or remnants generated during such processes at the jobworker's premises is either returned to the unit or is cleared on payment of duty as if the said waste or scrap or remnants have been cleared by the said unit;"; (d) in the paragraph 3, for the words "customs duty leviable on such articles as if imported as such :", the words "customs duty leviable on such articles as if imported as such or where such articles are cleared to the warehouse appointed or registered under notification of Government of India in the Ministry of Finance number 26/98-Central Excise (NT), dated the 15th July, 1998 or cleared to the licence holders referred to in clause (e) of paragraph 9.10 of the Export and Import Policy, without payment of duty :"; shall be substituted; (e) in Annexure I, (i) against serial numbers 3 and 3A, in the column "Description of Goods", the words "and the spares, fuel, lubricants and other consumables for such plants and sets" shall be omitted; (ii) after serial number 3A and entries relating thereto, the following shall be inserted, namely :- "3AA. Spares, fuel, lubricants and consumables for the goods at serial number 3 and 3A above as approved by the Assistant Commissioner of Customs or Central excise." (iii) for the serial number 3B and entries relating thereto, the following shall be substituted, namely :- "3B. Furnace oil required for the boilers used in the textitle units as approved by the Assistant Commissioner of Customs or Central Excise". 7. 196/94-Customs, dated the 8th December, 1994 In the said notification, . (a) in the opening paragraph, for the words "when imported into India, for use in an aqua-culture farm" the words "when imported into India, or procured from a Public Warehouse or a Private Warehouse appointed or licensed, as the case may be, under section 57 or section 58 of the said Customs Act, for use in an aqua-culture farm" shall be substituted, (b) for condition (2) the following shall be substituted, namely :- "(2) the importer at the time of import or procurement of the said goods, executes a bond in such a form and for such a sum as may be prescribed by the Assistant Commissioner of Customs binding himself - (a) to produce a Certificate from the Assistant Commissioner of Central Excise having jurisdiction over his unit certifying receipt of the said goods in the unit and goods having been entered in the record prescribed for this purpose; (b) to fulfil the export obligations and comply with the conditions stipulated in this notification and in the Export and Import Policy, 1 April, 1997 - 31 March, 2002, published .by the Government of India under the Ministry of Commerce Notification number 1/1997-2002, dated 31st March, 1997, as amended from time to time (hereinafter referred to as the Export and Import Policy) and to pay on demand an amount equal to the duty leviable on the goods and interest at the rate of 20% per annum on the said duty from the date of importation or procurement of the said goods till the date of payment of such duty, if - (i) in the case of capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been installed or otherwise used within the zone or re-exported within a period of one year from the date of importation or procurement thereof or within such extended period not exceeding five years as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not using them as above within the said period allow; (ii) in the case of goods other than capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been used in connection with the production or packaging of goods for export out of India or re-exported or cleared for home consumption within a period of one year from the date of importation or procurement thereof or within such extended period as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not using them as above, allow; (iii) in the case of - (a) goods produced or packaged, such goods have not been exported out of India, and - (b) unused goods (including containers, suitable for repeated use) as have not been exported or cleared for home consumption, within a period of one year from the date of importation or procurement of such goods or within such extended period as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not ex-porting such goods within the said period, allow; (iv) in the case of raw materials, components, spares and consumables (other than capital goods) imported or procured duty free, the unit fails to achieve Net Foreign Exchange Earning as a Percentage of Exports (NFEP) and Export Performance (EP) as specified in Appendix-1 of the Export and Import Policy, within one year of importation or procurement of such goods or within such extended period not exceeding one year as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause, allow : Provided that the  Commissioner of Customs may extend the period for achievement of Net Foreign Exchange as a Percentage of Exports (NFEP) or Export Performance (EP) for further period not exceeding five years from the date of importation or procurement;"; (c) in condition (5), the figures, words, brackets and letters "1 April, 1997 - 31 March, 2002, published by the Government of India under the Ministry of Commerce Notification No. 1/1997-2002, dated 31st March, 1997 (hereinafter referred to as the Export and Import Policy)" shall be omitted. 8. 53/97-Customs, dated the 3rd June, 1997. In the said notification. - (a) in the opening paragraph, for the words "when imported into India, for the purpose of manufacture of articles for export out of India", the words "when imported into India or procured from a Public Warehouse or a Private Warehouse appointed or licensed, as the case may be, under section 57 or section 58 of the said Customs Act, for the purpose of manufacture of articles for export out of India", shall be substuted; (b) in condition (6), for the portion beginning with the words "duty leviable on the goods" and ending with the words "services out of India", the following shall be substituted, namely :- "duty leviable on the goods and interest at the rate of 20% per annum on the said duty from the date of duty free importation or procurement of the said goods till the date of payment of such duty, if - (i) in the case of capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been found installed or otherwise used within the bonded premises or re-exported within a period of one year from the date of importation or procurement thereof or within such extended period not exceeding five years as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow; (ii) in the case of goods other than capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been used in connection with the production or packaging of goods for export out of India or re-exported or cleared for home consumption within a period of one year from the date of importation or procurement thereof or within such extended period as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not using them as above; allow; (iii) in the case of - (a) goods produced or packaged, such goods have not been exported out of India, and - (b) unused goods (including empty cones, bobbins or containers, if any, suitable for repeated use) as have not been exported or cleared for home consumption, within a period of one year from the date of importation or procurement of such goods or within such extended period as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not exporting such goods within the said period, allow; (iv) in the case of raw materials, components, spares and consumables (other than capital goods) imported or procured duty free, the unit fails to achieve Net Foreign Exchange Earning as a Percentage of Exports (NFEP) and Export Performance (EP) as specified in Appendix-1 of the said Export and Import Policy, within one year of importation or procurement of such goods or within such extended period, not exceeding one year, as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause, allow : Provided that the  Commissioner of Customs may extend the period for achievement of Net Foreign Exchange as a Percent age of Exports (NFEP) or Export Performance (EP) for further period not exceeding five years from the date of importation or procurement.", (c) in condition (7) the following shall be added at the end, namely :- "or where such articles are cleared to the warehouses appointed or resgistered under the notification of the Government of India in the Ministry of Finance, Department of Revenue number 26/98-Central Excise (NT), dated the 15th July, 1998 or cleared to the licence holders referred to in clause (e) of paragraph 9.10 of the said Export and Import Policy, without payment of duty."; (d) in condition (8), in clause (i) for the words "subject to such conditions and limitations as may be specified by him in this behalf" the following shall be substituted, namely :- "or to be removed without payment of duty under bond for export from the jobworker's premises subject to such conditions and limitations as may be specified by him in this behalf : Provided that the  scrap, waste remnants generated during such process at the jobworker's premises is either returned to the unit or is cleared on payment of duty as if the said scrap, waste or remnants have bean cleared by the same unit;"; (e) in the Table, - (i) against serial numbers 11 and 11A, column (2), the words "and the spares for such plants and sets" shall be omitted; (ii) for serial number 11B and the entries relating thereto, the following shall be substituted, namely :- (1) (2) "11B Spares, fuels, lubricants and consumables for goods specified at 11 and 11A above as approved by the Assistant Commissioner of Customs on the recommendation of the Development Commissioner"; (iii) against serial number 12, in column (2), for the words "Commissioner of Customs" the words "Assistant Commissioner of Customs or Central Excise" shall be substituted.