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TMI BlogANNEXUREX X X X Extracts X X X X X X X X Extracts X X X X ..... that Ministry. 4. If the importer,- i. is registered with the Directorate of Vanaspati, Vegetable Oils and Fats in the Department of Food and Public Distribution in the Government of India; and ii. follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. 5. If the importer,- * is registered with the Directorate of Vanaspati, Vegetable Oils and Fats in the Department of Food and Public Distribution in the Government of India; * produces a certificate from the said Directorate that it is a sick unit manufacturing vanaspati ; * satisfies the jurisdictional Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, that the goods are intended for use in the manufacture of vanaspati in a factory having captive hydrogen generation facility; * follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. 6. If the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andicrafts for export by that manufacturer and that the said manufacturer is registered with the Export Promotion Council for Handicrafts; (b) the value of the goods imported does not exceed 3% of the FOB value of handicrafts exported during the preceding financial year; and (c) the importer produces a certificate from the Export Promotion Council for Handicrafts certifying the value of exports made during the financial year mentioned in clause (b) above and also the description, value and quantity of the item(s) already imported under this notification during the current financial year 13. If, the Central Board of Film Censors or, an officer not below the rank of a Director, All India Radio or Doordarshan, as the case may be, certifies that the said film is predominantly educational in character. 14. If certified by the Ministry of Defence that the film is predominantly educational in character and is meant for training of defence personnel. 15. If certified by the Ministry of Information and Broadcasting that the films and video cassettes are intended for archival study, or record and reference purposes. 16. If,- (a) imported for the manufacture of Copper - T contracep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e value and quantity of lining and inter-lining materials already imported under this notification during the current financial year; ii. that the imported goods shall not be put to any other use or sold in the market except in the manufacture of textile garments for export; and (d) there is a doubt as to the useability of the goods in relation to the export product, the Commissioner of Customs, for reasons to be recorded in writing, orders drawal of sample at the time of export to verify such use. 20. If at the time of importation, the importer,- (1) in all cases [excluding the case of the goods at item No. 9 of List 3 (B)], produces a valid registration-cum-membership certificate issued by the Council for Leather Exports sponsored by the Government of India in the Ministry of Commerce and Industry; and (2) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that- (a) the imported goods shall be used in the leather industry, or as the case may be, for the manufacture of leather chemicals to be used in the leather industry; (b) he shall maintain an account of the imported goods, receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 and 8525.40) of the First Schedule of the Customs Tariff Act, 1975 (51 of 1975). 23. If,- (a) the horological raw materials are imported for the manufacture of parts of wrist watches (watches designed primarily to show the time of the day, with or without additional features), mechanical or quartz analog; and (b) the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. 24. If the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that the coin blanks shall be used only for the purpose of coining of coins in a Mint of the Government of India . 25. If the re-rollable scrap consists of seconds and defectives or cuttings / rejected ingots / slabs / blooms/ billets, bars, rods, angles, shapes and sections, rails and railway materials, such as wheels, axles, sleepers, sleeper bars, fish plates and flat rolled products suitable for re-rolling without undergoing process of melting and of length 2000 mm. (maximum), width 800 mm. (maximum), thickness/ diameter 8 mm. (minimum). In case of rails and railway ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d freight charges, both ways. 29. If, - 1. the bushings acquired in exchange, are imported, within one year of the date of exportation of bushings out of India; and 2. no drawback of duty has been paid on the occasion of their export. Explanation.- On the imports referred to in condition (1) above, the duty would be leviable as if the value of the said bushings were equal to- i. the cost of such exchange, that is to say, the aggregate of- a. labour charges; b. price charged for that quantity of platinum and rhodium, if any, which is in excess of the respective quantity of the platinum and rhodium contained in the said bushings exported out of India; and c. any other charges paid by the importer to the supplier of such bushings for such exchange of bushings; and (ii) the insurance and freight charges, both ways. 30. If the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time and place of importation, a certificate issued by the Gem and Jewellery Export Promotion Council mentioning the technical specifications, description and quantity of the goods and certifying that the said goods are requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portation; (ii) in the case of other goods specified at (2) to (5), he shall use them for the specified purpose; and (iii) in case he fails to comply with sub-conditions (i) or (ii), or both conditions, as the case may be, he shall pay an amount equal to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation. 34. If,- (a) the project for substitution of ozone depleting substances (ODS) or the project for setting up of new capacity with non-ODS technology has been approved by the Steering Committee set up in the Ministry of Environment and Forests for the clearance of such projects; and (b) the importer furnishes in each case a list of the goods required for the aforesaid projects, which is duly certified, to the effect that the goods mentioned in the said list are required for the aforesaid projects, by an officer not below the rank of a Deputy Secretary in the Ministry of Environment and Forests. 35. (1) If an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Fertilizers,- (i) certifies that the scheme for renovation or mode ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n India by or on behalf of the Ministry of Surface Transport, by the National Highway Authority of India, by the Public Works Department of a State Government or by a road construction corporation under the control of the Government of a State or Union Territory; or (iii) a person who has been named as a sub-contractor in the contract referred to in (ii) above for the construction of roads in India by or on behalf of the Ministry of Surface Transport, by the National Highway Authority of India, by Public Works Department of a State Government or by a road construction corporation under the control of the Government of a State or Union Territory; (b) the importer, at the time of importation, furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that he shall use the imported goods exclusively for the construction of roads and that he shall not sell or otherwise dispose of the said goods, in any manner, for a period of five years from the date of their importation; and (c) in case of goods of serial no.12 and 13 of List 11, the importer, at the time of importation of such goods, also produces to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cretary in the State Government concerned dealing with the subject of power or electricity recommends, in each case, the grant of the aforesaid exemption to the goods for such scheme; (ii) in the case of nuclear power plant, an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Atomic Energy certifies the scheme for renovation or modernisation, as the case may be, of such power plant, has been approved and recommends the grant of the aforesaid exemption to the goods for such scheme; and (iii) in all cases, the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the said goods shall be used for the purpose specified above and in the event of his failure to use the goods for the renovation or modernisation of the said power generation plant, he shall pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption under this notification and that already paid at the time of importation. 42.. If,- (a) in the case of small hydel power generation plants upto 3 MW station capacity, an office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... between the duty leviable on the said imported goods but for the exemption under this notification and that already paid at the time of importation. 43. If imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing basic telephone service. 44. If imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing cellular mobile telephone service. 45. If imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing radio paging service. 46. If imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing value added services via V-SAT system. 47. If imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing Public Mobile Radio Trunked Service (PMRTS). 48. If imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing Internet Service. 49. If,- (a) the goods are imported by the Oil and Na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this sub-clause shall apply if such sub-contractor is an Indian Company or Companies. 50. If,- (a) the parts and raw materials are used in the manufacture of goods in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962); and (b) a certificate is produced in each case to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from a duly authorized officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for the purposes of off-shore oil exploration or exploitation. 51. If,- (a) the goods are imported by an Indian Company or Companies, a Foreign Company or Companies, or a consortium of an Indian Company or Companies and a Foreign Company or Companies (hereinafter referred to as the "contractor") or a sub-contractor of the contractor and in each case in connection with petroleum operations to be undertaken under a contract with the Government of India; (b) where the importer is a contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reinafter referred to as the "contractor") or a sub-contractor of such Company or Companies or such consortium and in each case in connection with petroleum operations to be undertaken under a contract signed with the Government of India, on or after the 1st day of April,1998, under the New Exploration Licensing Policy of the said First Schedule; (b) where the importer is a contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely:- (i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for such petroleum operations and have been imported under a contract signed under the New Exploration Licensing Policy; and (ii) a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the imports of such good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the spare parts have been used for the maintenance of the specified medical equipment; and (c) he shall pay, on demand, in the event of his failure to comply with the above conditions, an amount equal to the difference between the duty leviable on such quantity of the parts or, as the case may be, spare parts, but for the exemption under this notification and that already paid at the time of importation. 54. If an accredited representative of the foreign film unit or the television team executes a bond in such form and with such surety as may be acceptable to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, binding himself to pay on demand an amount equal to the duty leviable on such equipment and cameras if the same are not placed under customs control for re-export within a period of three months or such extended period as the said Deputy Commissioner or the Assistant Commissioner may permit, after clearance for home consumption. 55. If the importer at the time of import- (1) furnishes a certifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Managing Director of M/s Electronic Trade and Technology Development Corporation Limited, certifies that the said cassettes and tapes are predominantly educational in character and the importer furnishes an undertaking to the effect that- (i) the certificate from the Central Board of Film Certification in the Form below, shall be produced within a period of three months or such extended period as the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, may allow; and (ii) he shall pay, on demand, in the event of his failure to comply with clause (i) above, an amount equal to the difference between the duty leviable on such quantity of said cassettes and tapes but for the exemption under this notification and that already paid at the time of importation; or (2) made by the Television Centre of All India Radio, the Director of the said Centre at New Delhi in the said Form, and in other cases, the Central Board of Film Certification, certifies in each case, that the video cassettes and video tapes in respect of which exemption is claimed are predominantly educational in character. FORM Certficate No....………. of …...…….. (year) This is to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required by Institutes or Research Centres duly approved by the University Grants Commission; (b) gives an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that such imported goods shall not be- (i) used for any other purpose and shall not be subsequently recorded with any other material; and (ii) sold or parted with, without the prior permission of the Commissioner of Customs of the port of importation. 61. If, - (a) the total C.I.F. value of the wireless apparatus, accessories and parts, imported under this notification does not exceed seventy-five thousand rupees; (b) the total value of the parts imported under this exemption does not exceed Rs.1,000; (c) the importer, i.e. the Licensed amateur radio operator, at the time of clearance, produces a certificate from an officer not below the rank of an Assistant Wireless Adviser to the Government of India in the Ministry of Communications to the effect that the wireless apparatus, accessories and parts in respect of which this exemption is claimed are within the value limit specified above, and also recommending the grant of this exemption. Explana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which are required for the manufacture or servicing of the specified aircraft or parts of such aircraft, as the case may be. 67. If the importer, at the time of import - (i) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Space certifying that the said satellites and pay-loads are for launch by Indian launch vehicles from Indian soil into Outer Space in conformity with the provisions of the Outer Space Treaty of 1967; and (ii) gives an undertaking to the effect that the ground equipment imported for testing the satellites or pay-loads shall be re-exported within a period of six months from the date of their importation or such extended period as the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, may allow, and in the event of failure to comply with the same, he shall pay on demand an amount equal to the difference between the duty leviable on such goods but for the exemption under this notification and that already paid at the time of importation. 68. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ientific research vessels; weather ships; vessels for the transportation or mooring of buoys; pilot-boats; hopper barges for the disposal of dredged material or the like; (b) war ships of all kinds including submarines; (c) tugs, dredgers, fire- floats and salvage ships; and (d) oil rigs, drilling ships and jack-up rigs. 70. If the vessels and other floating structures are intended to be broken up after their importation, the importer shall present a fresh bill of entry to the Commissioner of Customs, and thereupon such goods shall be chargeable with the duty which would be payable on such goods as if they were entered for home consumption, under section 46 of the Customs Act, 1962 ( 52 of 1962), on the date of the presentation of such fresh bill of entry, for the purposes of break-up of such goods. 71. If any of the goods manufactured from the imported raw materials and parts are subsequently intended to be broken up, a fresh bill of entry in respect of such manufactured goods shall be presented to the Commissioner of Customs and thereupon these goods shall be chargeable with the duty which would be payable as if such manufactured goods had been imported and entered for ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nformation Officer in the Press Information Bureau in the Ministry of Information and Broadcasting to the effect that the importer is an accredited journalist, and that the importer has not availed, on any occasion in the previous two years, exemption under this notification or the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 20/99-Customs, dated the 28th February, 1999 or No. 16/2000-Customs, dated the 1st March, 2000; (ii) the exemption under this notification shall be appliacble to that portion of C.I.F. value of the specified personal computers, typewriters and fax machines, which does not exceed one lakh rupees; and (iii) if the importer gives an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time and place of importation to the effect that the said goods shall remain in his possession, control and use and shall not be sold or parted with for a period of two years from the date of importation. 75. If,- (a) imported by any Department or Ministry of the Government of India; and (b) the importer produces a certificate from an officer not below the rank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the aforesaid certificate shall be produced before the said Deputy Commissioner or the Assistant Commissioner within the period specified by the said Deputy Commissioner or the Assistant Commissioner, failing which he would pay the duty leviable thereon. FORM Certficate No....………. of …...…….. (year) Certified that the medical equipment / accessory / spare part ........................ (name to be specified) being imported by ................…………… is a life saving medical equipment, accessory or spare part and exemption from payment of customs duty is recommended. Signature with date of Director General / Deputy Director General / Assistant Director General, Health Services, New Delhi 80. If the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, a certificate from the Civil Surgeon or the District Medical Officer or the Administrative Medical Officer or the Director of Health Services of the concerned State or a Specialist in the concerned speciality attached to a Government Hospital or a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Director in the Sports Authority of India certifying - (i) the name and address of the importer of the goods and the description, quantity and value of the goods, and (ii) that the goods are required for the purpose specified at (a) above. 85. (a) If an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power certifies that- (i) the power purchasing State has constituted the Regulatory Commission with full powers to fix tariffs; (ii) the power purchasing State undertakes, in principle, to privatise distribution in all cities, in that State, each of which has a population of more than one million, within a period to be fixed by the Ministry of Power; and (iii) the power purchasing State has agreed to provide recourse to that State's share of Central Plan allocations and other devolutions towards discharge of any outstanding payment in respect of purchase of power; (b) In the case of imports by a Central Public Sector Undertaking, the quantity, total value, description and specifications of the imported goods are certified by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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