9911796707
TMI BlogCustoms (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996X X X X Extracts X X X X X X X X Extracts X X X X ..... facturer has been made.3. consequently, notification No. 61/96-Customs and 62/96- Customs, both dated 30th August, 1996 have been issued amending the relevant notifications in respect of which it is intended that the benefit of exemption or concession in customs duty shall be subject to the observance of the procedure under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. Both these notifications take effect from 1st September, 1996. For ready reference, a list of exemption where the said rules shall apply is enclosed as Annex I. 4. It may be noted that in the case of Alatheon and copper wire for the manufacture of Copper - T Contraceptives (S.No. 77 of Not. No. 36/96- Cus), the certificate from the Ministry of Health and Family Welfare has been dispensed with. In the the case of Not. Nos. 63/95-Cus and 64/95-Cus, the rules have been made applicable to goods imported under both list A and B. 5. For the sake of uniformity, standard from of registration certificate, etc. have been designed which may be followed by the Commissionerates. These standard forms are : (a) registration certificate (Annex II); (b) Manufacturer' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Commissioner of Central excise should satisfy himself through this and other records that the imported goods have been appropriately used. In case of recovery of any duty of customs on account of mis-use of the concession or for any other reason, necessary action to recover the customs duty and to adjudicate the cases has to be taken by the Assistant Commissioner of Central Excise in his capacity as the Assistant Commissioner of Customs. 10. While the importer manufacturer has to inform the Range Superintendent of the receipt of the imported goods within 2 days of the receipt (excluding holidays), occasional failure to do so in exactly 2 days should alone not be a cause of issuing show cause notices to the manufacturer. Once the intimation has been received, the Central Excise officers may physically verify the receipt but only selectively. It may be borne in mind the in case there is a short receipt at the factory vis-a-vis the quantity assessed / cleared under the Bill of Entry, necessary action to recover the duty should invariably be taken. 11. The officers at the port import, where clearance of the imported goods shall be made, shall also ensure that the relevant doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fn. 10. Optical fiber for manufacture of telecom grade optical fibre cable. Ref: S.No. 183 of Notfn. 11. Parts for manufacture of hearing aids. S.No. 192 of Notfn. 12. Parts for manufacture of Braille watches. Ref: S.No. 198 of Notfn. 13. Components for manufacture of wrist watches. Ref: S.No. 199 of Notfn. 14. components for manufacture of electronic modules of wrist watches. Ref: S.No. 200 of Notfn. Notification No. 63/95-cus 15. Raw materials, parts and components for manufacture of specified items of the electronic industry. (List A and B) Notification No. 64/95-cus16. Raw materials, parts and components for manufacture of specified items of the electron industry. (List A and B) Annexure II Registration Certificate under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 S.No............of 19 ...........F.No. Division Commissionerate 1. ............. of ................. having undertaken to observe all the provisions of the Customs Act, 1962 (52 of 1962) and rules and regulations made thereunder, the Central Excise and Salt Act, 1944 (1 of 1944) and rules and regulations made thereunder and relevant n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired by the above notification. The estimated quantity and value of such imported goods we wish to obtain for the manufacture of the aforesaid goods is.......... (Specified quantity and value) and we intend to import them at ............. (specify port of Import) for uses at our factory premises at .......................... The estimated duty leviable on the imported goods but for the exemption under the above notification is Rs............. only (attach calculation sheet). The estimated total duty on the imported goods payable by us at the time of importation under the above notifications in Rs............. only (attach calculation sheet). We also hereby undertake (a) to use the said imported .............. (specify imported goods) for the manufacture of ........... (specify excisable goods) and to follow any other condition that the said notification imposes on us; and (b) to pay no demand, in the event of failure to comply with (a) above, an amount equal to the difference between the duty leviable on such quantity of the imported goods but for the exemption under the aforesaid notification and the paid by us at time of importation. We have also executed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification of the Government of India in the Ministry of Finance (Department of Revenue) No.............. Customs dated ......... (hereinafter referred to as "the notification"). The condition of this bond is that if the obliger and his representative shall observe all the provisions of the notification and the Customs (Import of goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules 1996 and relevant provisions of the Customs Act, 1962,(52 of 1962) the Central Excises and Salt Act, 1944 (1 to 1944) and Central Excise Rules, 1944 in respect of the aforesaid permission granted by the ACCE; And if all, dues (lawful charges) which shall be demandable on the imported goods obtained by the obliger be duly paid into the treasury to the account of the Assistant Commissioner within ten days of the date of demand thereof being made in writing; This obligation shall be void, otherwise and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue; And the President shall, at his option be competent to make goods all the loss and damages by endorsing his rights under the above written bond; I/We furthe ..... 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