9911796707
TMI BlogExemption to specified goods imported on procured by EOU's, STP Units, EHTP units etc. for specified purposesX X X X Extracts X X X X X X X X Extracts X X X X ..... er than those referred to in clauses (b), (c) and (e), or (ii) manufacture or development of software, data entry and conversion, data processing, data analysis and control data management or call center services for export by Software Technology Park (STP) unit, or a unit in Software Technology Park Complex under the export oriented scheme (hereinafter referred to as the unit) ; or (iii) manufacture and development of electronics hardware or electronics hardware and software in an integrated manner for export by an Electronic Hardware Technology Park (EHTP) unit or a unit in Electronic Hardware Technology Park Complex under the export oriented scheme (hereinafter referred to as the unit ); or (b) all goods specified in the Annexure-II to this notification, 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 or from international exhibition held in India for the purposes of production, manufacture or packaging of articles specified in Annexure-III for export by export oriented undertaking in horticulture, agriculture and animal husbandary sector (he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said Customs Tariff Act: Provided that 74[exemption under this notification shall be subject to the following conditions], namely:-] (1) The importer has been authorised by the Development Commissioner to establish the unit for the purposes specified in clauses (a) to (e) of the opening paragraph of this notification; (2) The unit carries out the manufacture, production, packaging or job-work or service 39[subject to such conditions] as may be specified by the Deputy Commissioner of Customs or Assistant Commissioner of Customs or Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, (hereinafter referred as the said officer) in this behalf; 50[2A. The unit shall follow the procedure prescribed under rule 5 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, for import of goods.] (3) The unit executes a bond in such form and for such sum and with such authority, as may be specified by the said officer, binding himself,- (a) to bring the said goods into the unit or and use them for the specified purpose mentioned in clauses (a) to (e) in the opening paragraph of this notification ; (b) to maintain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act, on the said duty to be paid on demand from the date of importation or procurement of the said goods till the payment of such duty. (4) The said officer may, subject to such conditions and limitations as may be imposed by him and subject to the provisions of the Foreign Trade Policy,- (i) permit re-export of the goods; (ii) Omitted (iii) permit the goods (other than capital goods) or goods partially processed or manufactured or packaged in the unit, to be taken outside the unit without payment of duty for the purpose of test, repairs, replacement, calibration, refining, processing, display, jobwork or any other operation necessary for manufacture of final product 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 in case of export from the job-worker's premises, such job-worker shall be Central Excise registrant under section 6 of the Central Excise Act, 1944 ( 1 of 1944), read with rule 9 of the 56[the Central Excise Rules, 2017 or as a GST registrant under the Central Goods and Service Tax Act or the State Goods and Service Tax Act or the Union Territory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re Technology Park (STP) unit, as the case may be, without payment of duty for the purpose of manufacture and export there from or for use within the unit after giving prior intimation to the said officer, subject to maintenance of proper accounts of removal and receipt of goods 40[***] 25[such transferred goods may also be returned by the second unit to the original unit in case of rejection without payment of duty;]; 26[(4ba) In respect of a group of EOUs or EHTPs or STPs as the case may be, BTP units which source inputs centrally in order to obtain bulk discount and, or, reduce cost of transportation and other logistics cost and, or, to maintain effective supply chain, inter unit transfer of goods and services may be permitted on a case-to-case basis by the Unit Approval Committee. In case inputs so sourced are imported and then transferred to another unit, then value of the goods so transferred shall be taken as inflow for the unit transferring these goods and as outflow for the unit receiving these goods , for the purpose of calculation of NFE.] (4c) The unit may remove the capital goods temporarily within the country without payment of duty for the purposes of test, repai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the approval of Development Commissioner, export of jewellery for holding, or participating in, an exhibition abroad subject to the condition that the jewellery not sold shall be re-imported within sixty days of the close of the exhibition; 11[Provided that in case of exhibition in USA, the time period for re-importing the jewellery shall be ninety days] (vi) to export jewellery including branded jewellery for display and sale in the permanent shops set up abroad, provided that such items not sold abroad within one hundred eighty days, shall be re-imported within next forty five days ; (vii) to remove parts and tools of machines temporarily into Domestic Tariff Area without payment of duty for the purpose of repairs and return thereof after such repairs; (viii) to remove moulds, tools, patterns and drawing to the premises of the sub-contractors for jobwork without payment of duty and to be returned to the unit thereafter within the period specified in this behalf by the said officer; (ix ) to send scrap, dust or sweepings of gold or silver arising in the manufacturing process in its unit to the Government Mint for conversion into standard gold or silver bars and to be ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... platinum or silver during the manufacture of jewellery or articles thereof shall be as per paragraph 4.60 of the Handbook of Procedures. Explanation.- For the purposes of this sub-condition, (a) the percentage of wastage shall be calculated with reference to the total quantity of gold or platinum or silver imported or issued for manufacture of the jewellery; (b) no wastage shall be allowed for jewellery procured against exchange under provisions of the Foreign Trade Policy;] TABLE Description of Jewellery % of wastage of Gold or Platinum % of wastage of of Silver 1 2 3 Plain jewellery and articles thereof unstudded 3.5% 4.5% Studded jewellery and articles thereof 9.0% 10% Mountings and findings used in the plain jewellery 3.5% 4.5% Mountings, whether imported or indigenously procured or manufactured used in the studded jewellery 2.5% 2.5% Gold or Silver or Platinum medallion and coins (excluding the coins of the nature of legal tender) 0.25% 0.25% Explanation.- For the purposes of this sub-condition, (a) the percentage of wastage shall be calculated with reference to the total quantity of gold or silver or platinum imported or issued for manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exchange Earning and that no computer terminal 43[shall be installed outside the premises of the unit;] (12) The said officer subject to the approval of the Commissioner of Customs 69[****], as the case may be, may allow diesel generating sets, captive power plants, central air-conditioning equipments, uninterrupted power supply system, networking equipments, EPABX, Fax, photocopier equipments, data transfer protocol equipments and security system imported by an export oriented undertaking, or Electronic Hardware Technology Park (EHTP) unit, or Software Technology Park (STP) unit to be utilized by other export oriented undertaking, or Electronic Hardware Technology Park (EHTP) unit, or Software Technology Park (STP) unit , belonging to the owner of the importing unit for the purposes of development of software, data entry and conversion, data processing, data analysis and control data management or call center services and export thereof but such goods shall not be removed from the premises of the importing unit 27[The said officer subject to the approval of the Commissioner of Customs 69[****], as the case may be, may also allow sharing of infrastructural facilities among EOUs i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng by-products, rejects, waste and scrap arising in the course of production, manufacture, processing or packaging of such goods ) are supplied in Domestic Tariff Area in accordance with the Foreign Trade Policy, on payment of applicable Goods and Service Tax leviable thereon, or are in stock at the time of exit from the scheme in accordance with the Foreign Trade Policy and in case of waste and scrap within SION or within norms fixed by the Norms Committee or norms as approved by the Board of Approval the exemption in respect of goods imported or procured under this notification would continue to be admissible: Provided that, in case such finished goods (including by-products, rejects, waste and scrap) including those falling under Fourth Schedule of the Central Excise Act, 1944 (1 of 1944) or services are cleared to the warehouse appointed or registered under notification of the Government of India in the Ministry of Finance (Department of Revenue) No 26/98-Central Excise (NT) dated the 15th July, 1998 or No. 46/2001-Central Excise (NT) dated the 26th July, 2001 or cleared to the warehouse authorised to carry out manufacturing process or other operation under section 65 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed goods [ other than falling under Fourth Schedule of Central Excise Act, 1944 (1 of 1944) ] before clearance of such finished goods (including by-products, rejects, waste and scrap arising in the course of production, manufacture, processing or packaging of such goods) or services on payment of applicable, Goods and Service Tax leviable thereon, in Domestic Tariff Area or as are in stock at the time of exit, it shall be treated as if no exemption was availed under this notification] 4. Without prejudice to any other provision contained in this notification, the said officer may, subject to such conditions and limitations as he may deem fit to impose under the circumstances of the case for the proper safeguard of revenue interest and also subject to such permission of the Development Commissioner, wherever it is specially required under the Foreign Trade Policy, allow the unit to clear any of the said goods for being taken outside the unit, to any other place in India 46[***] in accordance with the Foreign Trade Policy: 2[Provided that no such clearance 46[***] of capital goods under the Export Promotion Capital Goods Scheme of Chapter 5 of the Foreign Trade Policy shall be allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 46[***] of goods shall be allowed under Advance Authorization as one time option on payment of applicable duty. (c) such clearance 46[***] of used packing materials, such as cardboard boxes, polyethylene bags of a kind unsuitable for repeated use, may be allowed without payment of duty. 5. Notwithstanding anything contained in this notification, the exemption contained therein shall also apply to silver and gold falling under heading No. 7106 and 7108 respectively, of the First Schedule to the said Customs Tariff Act imported by the nominated agencies for being supplied to the gem and jewellery units under the scheme for export of gold jewellery and articles as specified in the Foreign Trade Policy, read with Chapter 6 of the Handbook of Procedures, Vol. I : 14[Provided that where silver or gold is imported on behalf of the said unit engaged in manufacture and export of gem and jewellery by the nominated agencies, the exemption shall apply only if- (a) the procedure as may be specified by the said officer is followed by such a unit; (b) the conditions stipulated in the opening paragraph are complied with by such a unit; and (c) the procedure and the conditions as specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the such projected requirement, the said officer shall give permission for the import or procurement of the same on annual basis; (iv) in case of failure of the unit to bring back the agriculture or horticulture produce so produced in the fields or farms of contract farmers to the unit, as per the norms notified by the Directorate General of Foreign Trade, within the same season or such extended period as may be permitted by the Commissioner of Customs 69[****], as the case may be, due to any reason including natural calamity or loss of crop, the unit shall be required to pay the duty equal to the duty forgone on the inputs so taken out to the fields or farms of the contract farmers; (v) in respect of goods which has been allowed to be transferred to the fields or farms of the contract farmers, at any point of time as may be decided by the said officer, the unit shall be required to account for the goods so transferred to the fields or farms of the contract farmers; (vi) in case of non-accountal of goods so transferred or use of the goods in farms or fields other than those declared to the proper officers, the unit shall pay duty foregone on such un-accounted goods al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to export the goods; (d) destruction of obsolete capital goods without payment of duty, if such goods are destroyed in the presence of the Customs Officer 69[****]; (e) the goods shall not be transferred or shifted to any other site or quarry owned or taken on lease by the unit without permission of the said officer; (f) the accounts of the said goods used at the quarrying site shall be kept in the site in a properly constructed office to enable the verification of the same as and when required; (g) the goods so quarried shall be removed from the quarry site only for supply to unit's own processing unit or for supply to an other export oriented unit or the unit in the special economic zone engaged in processing or production or manufacture of articles of granite and export thereof and shall not be allowed to be exported as such or to be cleared in Domestic Tariff Area; 8. Without prejudice to other provisions of this notification, where the said officer is satisfied that the unit, which has been permitted by the concerned State Electricity Board in this behalf, has been permitted by Development Commissioner to sell into Domestic Tariff Area or transfer to other export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdicition over the donor unit, for transport of the said goods from the donor unit to the premises of the donee and such goods shall not be used by the donee for any commercial purposes, and shall not be sold, disposed of, gifted, loaned, exchanged or parted with, without the permission of the said Deputy Commissioner or Assistant Commissioner of Customs, within a period of five years from the date of receipt of the said goods and during the said period of five years, the jurisdictional Deputy Commissioner of Customs or Assistant Commissioner of Customs may inspect those organisations on random basis to ensure that the computers are actually there and have not been diverted or put to unauthorized use: Provided that where the donee is an organisation but not run by the Central Government, Government of a State or a Union territory or a local body, the donor unit shall furnish a certificate issued by the relevant Department of the Central Government or, the concerned State Government or, the Government of the Union territory, as the case may be, certifying that the said organization is recognised by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nings (NFE) and for availing Domestic Sale Entitlement as specified in paragraph 79[6.07] of the Foreign Trade Policy. The goods imported for consolidation shall not be allowed to be sold in Domestic Tariff Area.] 11. Nothing contained in this notification shall apply to the goods imported by a service sector export oriented undertaking as specified in clause (a) in the opening paragraph, who does not directly export services out of India. 11A. Notwithstanding anything contained in this notification, if the said officer is satisfied that the unit engaged in the manufacture of textiles and textile articles has left over textile fabric or textile material, he shall allow such unit to clear such unutilized left over textile fabric or textile material into Domestic Tariff Area on payment of duty 64[viable at the time of import but for the exemption] on transaction value as if the goods have been manufactured in that unit: Provided that such clearance shall be allowed only where the said officer certifies that the textile fabric or textile material proposed to be cleared are left over and that such clearance do not exceed two percent. of the Cost Insurance Freight value or the quant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iented undertakings, SoftwareTechnologyPark unit and ElectronicHardwareTechnologyPark unit; 81[(iii) Foreign Trade Policy' means Foreign Trade Policy, 2023 notified by the Government of India in the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide Notification No 1/2023 dated the 31st March, 2023;] (iv) "export oriented undertaking" has the same meaning as assigned to "hundred percent export oriented undertaking" in clause (ii) to the Explanation of sub-section (1) of section 3 of the Central Excise Act, 1944 (1 of 1944); (v) "Electronic Hardware Technology Park (EHTP) unit" means a unit established under and in accordance with the Electronic Hardware Technology Park Scheme notified by the Government of India in the Ministry of Commerce, vide notification No. 5(RE-95)/92-97, dated 30th April,1995 and approved by the Inter- Ministerial Standing Committee; 82[(vi) Handbook of Procedures' means Handbook of Procedures notified by the Government of India in the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary, Part-I, Section 1 vide Public ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Capital goods and spares and accessories thereof. 2 Material handling equipment, namely, fork lifts, over-head cranes, mobile cranes, crawler cranes, hoists and stackers and spares and accessories thereof. 3 Uninterrupted power supply system (UPS), pollution control equipment, quality assurance equipment, storage systems and parts thereof, special racks for storage and parts thereof, modular furniture and parts thereof, computer furniture and parts thereof, anti-static carpet, tele-conference equipment, servo control system, security system, panels for electrical, networking equipment, data transfer protocol equipment, Central Air Conditioning equipments, air conditioning system and spares, consumables thereof. 4 Captive power plant including captive generating sets and transformers of capacity commensurate with the actual requirement of the unit and recommended by the Development Commissioner or Designated Officer. (For status holders, there shall be no requirement of recommendation by the Development Commissioner or Designated Officer). 5 Spares, fuel, lubricants, consumables and accessories for captive power plants including captive generating sets and spares, consumabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oss (including peat litres) (whether or not agglomerated), Pearlite/Vermiculate, Rockwool, Cocoa pet, Hydrocorn, Foam based medium and other cultivation medium; 23 Filters. 24 Dripliers, Drip lines and Drip-fitting. 25 Micro Sprinklers and Misters. 26 Agriculture Sprinklers 27 Fertilizer Tanks 28 Valves. 29 Fertilizer Pumps and Chemical Injections. 30 Fertiliser and chemicals for pre and post-harvest treatments such as micro nutrients, plant and growth regulations and other organic and inorganic substances used for plant nutrition, insecticides, fungicides, weedicides, herbicides and the like; ANNEXURE-II Sl.No. Description of Goods 1 Green House equipment, accessories, heated rooting tables, propagation trays, seeding machines. 2 Growing media such as Peat Moss (including peat litres) (whether or not agglomerated), Pearlite/Vermiculate, Rockwool, Cocoa pet, Hydrocorn, Foam based medium and other cultivation medium. 3 Office equipments, spares and consumables thereof. 4 Animal feed such as cattle feed and poultry feed. 5 Veterinary medicines including vaccines. 6 Packaging materials including machinery and equipment for packaging. 7 Cooling equipmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore. 3 Captive power plant including power generating set as recommended by Development Commissioner and accessories . 4 Tools, Jigs, Gauges, Fixtures, Moulds, Dies, Instruments and accessories. 5 Cold room apparels. 6 Chemicals for water treatment, Zeolite, Teaseed powder/cake, waste digesters, pesticides, fungicides, veterinary medicines including vaccines. 7 Office equipments, spares and consumables thereof. 8 Feed for prawns/fish and other aquatic animals including Artemia (Brain Shrimp eggs) and other Hatchery feeds. 9 Raw materials for feeds for aquatic animals, namely, meals of fish and other aquatic invertebrates like squid/prawns in liquid, powder or other forms, fish lipid oil, squid oil, veterinary grade premix of vitamins/ minerals not suitable for human consumption, sea weed powder, kalp Meal, Molasses, yeast, choline chloride, Antioxidants excluding Vitamins, Licithin, Di-calcium Phosphate and Calcium Lactate which are capable of use in other than veterinary application. 10 Preservatives, pre-mix taste makers, battering materials, special cooking medium, bread crumbs/powder. 11 Packaging materials, all sorts. 12 Catfish-eggs, fries and fingerlings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uding telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area networks), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 6. 8518 40 00 Audio - frequency electric amplifiers 7. 8518 50 00 Electric sound amplifier sets 8. 8525 Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders 9. 8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 10. 8528 62 00 Projectors: Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471 11. 8528 71 00 Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Not designed to incorporate a video display or screen 12. 8528 72 colour TVs 13. 8531 20 00 Indicator panels incorp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extent of 1.5 (one point five) percent. of the Free on Board (FOB) value of the manufactured articles exported by the unit during the preceding year for the purpose of supply of such spares and components for after-sale-service during the warranty period of the exported articles to the same consignor or buyer to whom manufactured articles were exported subject to the condition that such supply is specifically stipulated in the relevant export contract and the said officer is satisfied that the Cost Insurance Freight (CIF) value of such imported spares and components has been included for computation of sum total of all imported goods for arriving at the Net Foreign Exchange Earning (NFE) as required under the Foreign Trade Policy;" 4. In the annexure I item no. 17 substituted by Notification no. 47/2008 CE dated 11-4-2008, prior to substitution it was red as, "17. Any other item required in relation to production of export goods with the prior approval of the Board of Approval." 5. Substituted vide notification no. 60/2008 Customs dated 5-5-2008, prior to substitution it was read as under: "Provided that- (a) where no SION have been notified, the generat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unit; and (b) the conditions stipulated in the opening paragraph are complied with by such jewellery unit :" 15. Substituted vide notification no. 106/2009 Customs dated 14/9/2009, before it was read as, "No. 80/97-Customs, dated the 21st October 1997" 16. Inserted vide notification no. 106/2009 Customs dated 14/9/2009 17. Substituted vide notification no. 106/2009 Customs dated 14/9/2009, before it was read as, "Provided that the export value of such spares, components and promotional materials shall not be taken into consideration for fulfilment of Net Foreign Exchange Earnings (NFE) and for availing Domestic Sale Entitlement as specified in paragraph 6.8 of the Foreign Trade Policy" 18. Substituted vide notification no. 106/2009 Customs dated 14/9/2009, before it was read as, "(iii) "Foreign Trade Policy" means the Foreign Trade Policy, 1st September, 2004-31st March, 2009" published by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2004-09, dated the 31st August, 2004, as amended from time to time." 19. Substituted vide notification no. 106/2009 Customs dated 14/9/2009, befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 015 - Dated 15-5-2015, before it was read as, "20[(viii) "Nominated agencies" means,- (1) Metals and Minerals Trading Corporation limited (MMTC); (2) Handicraft and Handloom Export Corporation (HHEC); (3) State Trading Corporation (STC); (4) Project and Equipment Corporation of India Ltd (PEC); (5) STCL Ltd; (6) MSTC Ltd; (7) Diamond India Limited (DIL); (8) Gems & Jewellery Export Promotion Council (G&J EPC); (9) a Star Trading House (only for Gems and Jewellery sector) or a Premier Trading House under paragraph 3.10.2 of Foreign Trade Policy; and (10) any other agency authorised by Reserve Bank of India (RBI)]" 33. Substituted vide Not. 33/2015 - Dated 15-5-2015, before it was read as, "(xi) "Status holder" means importer recognized as Export House (EH), Star Export House (SEH), Trading House (TH), Star Trading House (STH) and Premier Trading House (PTH) in terms of 21[Paragraph 3.10.2 of Foreign Trade Policy]." 34. Substituted vide Not. 33/2015 - Dated 15-5-2015, before it was read as, "Para 6.5 of Foreign Trade Policy and 22[Para 6.9.1] of Handbook of Procedure, volume 1" 35. Substituted vide Not. 34/2015 - Dated 25-5-2015, be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the unit, in the presence of Customs or Central Excise Officer; (ii) the scrap or waste material or remnants arising in the course of production, manufacture, processing or packaging, if such scrap or waste material or remnants are destroyed within the unit or destroyed outside the unit when it is not possible to destroy the same within the unit : Provided that this condition shall not apply in the case of unit engaged in manufacture and export of gem & jewellery." 37. Inserted vide Not. 34/2015 - Dated 25-5-2015. 38. Substituted vide Not. 55/2015 - Dated 24-11-2015, before it was read as, "Provided that where such finished goods (including rejects, waste, scrap, remnants and by-products) are either non excisable or such finished gods (including rejects, waste, scrap, remnant and by-products), if imported, are leviable to nil rate of duty of customs spcified under First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and nil additional duty leviable under section 3 of the said Customs Tariff Act, read with exemption notification in this regard, if any, no exemption in respect of inputs utilized for the purpose of manufacture of such finished goods (inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted vide Not. 59/2017 - Dated 30-6-2017 w.e.f. 1st July-2017 51. Substituted vide Not. 59/2017 - Dated 30-6-2017 w.e.f. 1st July-2017, before it was read as, "3. Notwithstanding anything contained in this notification, the exemption herewith shall also apply to goods which on importation into India or procurement, are used for the purpose of manufacture of finished goods or services and such finished goods and services, (including byproducts, rejects, waste and scrap arising in the course of production, manufacture, processing or packaging of such goods) even if not exported, are allowed to be sold in Domestic Tariff Area in accordance with the Foreign Trade Policy and subject to such other limitations and conditions as may be specified in this behalf by Development Commissioner, or the Board of Approval or the Inter Ministerial Standing Committee, as the case may be, on payment of applicable duty of excise leviable thereon under section 3 of the Central Excise Act, 1944 ( 1 of 1944) or where such finished goods (including by-products, rejects, waste and scrap) or services are cleared to the warehouse appointed or registered under notification of the Government of India in the Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2017 - Dated 30-6-2017 w.e.f. 1st July-2017 53. Substituted vide Not. 78 /2017 - Dated 13-10-2017, before it was read as "from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) 49[and the additional duty, if any, leviable thereon under sub-sections (1), (3) and (5) of section 3 of the said Customs Tariff Act], subject to the following conditions, namely:-" 54. Substituted vide Notification No. 33/2018 - Dated 23-03-2018, before it was read as, "1st day of April, 2018" 55. Substituted vide Notification No. 65/2018-Customs dated 24-09-2018 before it was read as "54[2nd day of October, 2018]" 56. Substituted vide Notification No. 79/2018-Customs dated 05-12-2018 before it was read as "Central Excise Rules, 2002" 57. Substituted vide Notification No. 79/2018-Customs dated 05-12-2018 before it was read as "12[No. 62/2004-Customs dated 12th May 2004]" 58. Substituted vide Notification No. 79/2018-Customs dated 05-12-2018 before it was read as "(xv) subject to the fulfillment of such conditions as he may specify, wastage of gold or platinum specified in column (2) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 9/2019-Customs dated 25-03-2019 before it was read as "55[1st day of April, 2019]", further, substituted vide notification no. 16/2020-Customs dated 24-3-2020, before it was read as, "1st day of April, 2020" 72. Substituted vide NOTIFICATION NO. 19/2021-Customs dated 30-03-2021 before it was read as "71[1st day of April, 2021]" 73. Substituted vide NOTIFICATION NO. 18/2022-Customs dated 31-03-2022 before it was read as, "72[1st day of April, 2022]" 74. Substituted vide NOTIFICATION No. 37/2022- Customs dated 30-06-2022 before it was read as, "nothing contained in clause (B) above shall apply on or after the 73[1st day of July, 2022], subject to the following conditions" 75. Substituted vide Notification No. 28/2023 - Customs, dated 01.04.2023, before it was read as, "para 6.12(g) of Foreign Trade Policy 2015-2020" 76. Substituted vide Notification No. 28/2023 - Customs, dated 01.04.2023, before it was read as, "clause (e) of paragraph 6.9", 77. Substituted vide Notification No. 28/2023 - Customs, dated 01.04.2023, before it was read as, "6.18(d)" 78. Substituted vide Notification No. 28/2023 - Customs, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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