TMI BlogExempts goods when imported into India against a duty credit scrip issued under the Hi-tech Product Export Promotion Scheme.X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods when imported into India against a duty credit scrip issued under the Hi-tech Product Export Promotion Scheme in accordance with paragraph 3.11 of the Foreign Trade Policy (hereinafter referred to as the said scrip) from,- (a) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and (b) from the whole of the additional duty leviable thereon 12 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act, 1975, subject to the following conditions, namely :- (1) that the benefit under this notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad (Wanjarwadi and Maliwada), 2 [Waluj (Aurangabad), Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar)] 3 [Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) 4 [Veerapandi (Tamil Nadu) 6 [Marripalem Village in Taluk of Edlapadu, District Guntur 7 [Tondiarpet (TNPM), Chennai and Irungatukottai, SIPCOT Industrial Park, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, Tamil Nadu]]] Anaparthy (Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 3 ] of the said Customs Tariff Act against the amount debited in the said scrip; (7) that the exports made by EOUs/EHTP/BTPs who do not avail of direct tax benefits or exemption shall be eligible, provided the same are not covered under the categories of exports specified in Paragraph 2; (8) that the said scrip shall be used for import of inputs or goods including capital goods Provided that, the following items are not permitted to be debited to the said scrip; (a) Garlic, peas and all other vegetables with a duty of more than 30% under Chapter 7 of ITC (HS) Classification of Export and Import items; (b) Coconut, areca nut, oranges, lemon, fresh grapes, apple and pears and all other fruits with a duty of more than 30% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oducts exported through Domestic Tariff Area units; (d) deemed exports; Explanation , - For the purposes of this notification,- (i) Goods means any inputs, or goods including capital goods; (ii) Capital goods means any plant, machinery, equipment or accessories required for manufacture or production, either directly or indirectly, of goods or for rendering services, including those required for replacement, modernization, technological up gradation or expansion. It also includes packaging machinery and equipment, refractories for initial lining, refrigeration equipment, power generating sets, machine tools, catalysts for initial charge, equipment and instruments for testing, research and development, quality and pollut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... H 07 901812 Ultrasonic Scanning Apparatus 8. H 08 901813 Magnetic Resonance Imaging Apparatus 9. H 09 852540 Still Image Video Cameras 10. H 10 85171920 Videophones 11. H 11 854260 Hybrid Integrated Circuits 12. H 12 85414011 Solar Cells/Photovoltaic Cells whether or not assembled in modules/ panels [F. No.605/54/2008-DBK ] (S.R. Meena) Under Secr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 013 - Customs, dated 14/02/2013 , before it was read as:- Indore and Dabolim (Goa) . 9. Substituted vide Notification No. 20/2013 - Customs dated 3/04/2013 , before it was read as Ennore (Tamil Nadu) and Karaikal (Union territory of Puducherry) . 10. Substituted vide Not. 05/2015 - Dated 20-2-2015 before it was read as, Dabolim (Goa) and Visakhapatnam 11. Substituted vide Not. 05/2015 - Dated 20-2-2015 before it was read as, Babarpur and Loni (District Ghaziabad) 12. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. under section 3 13. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. under s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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